Planejamento tributário em organização social do ramo da saúde no Ceará

Abstract

In the current set of uncertainties of the economy, tax planning emerge as an implement which allows the rationalization of the tax burden on an institution and also allows the strategic decision-making, based on its results. In this context, this article aims to establish a method to define the most appropriate tax regime for a social health institution and its members. For this, the accounting data of 2016 of the organization's current tax regime, Presumed Profit, were analyzed, through bibliographical and field research, with its legal and accounting peculiarities, since the institution is an OSCIP. In addition, two other proposals for tax scenary were also evaluated, the first with a change of entity to the second sector of the economy, opting for the National Simple, and a second with a split of the organization into two entities, one taxed by Nacional Simple and another of Presumed Profit. Thus, the proposed definition method, which takes into account the annual revenues of the organization and its employee’s salary, has indicated that the current tax regime more beneficial for the organization to choose, it is the third scenario, formed by the two institutions, also informing in which of the entities each partner should be allocated.