Minimização do ônus tributário empresarial à luz do planejamento tributário: estudo de caso da empresa Terceirize Serviços e Entregas Ltda

Abstract

The study's primary objective answer the question: Is it possible to significantly minimize the tax burden of business activity through tax planning? At first the work talks about the concept of tax planning, differentiating elusive, elisivas and evasive practices. On, practical considerations are addressed about avoidance, taking as object forms of tax framework, namely: Taxable Income, Arbitrated Profit, presumed income and Integrated System for Payment of Taxes and Contributions (Simples Nacional). They are then analyzed the tax burden and the division of taxes in species. Later, it enters in the context of the Brazilian tax burden, discussing evolution and implications of its burden. After the theoretical framework, it conducted a detailed case study on a service company, through data obtained from the Outsource Services and Deliveries Ltda. In the case study, it is verified, through simulations, the framing option that minimizes the tax burden of business activity.