O planejamento tributário como ferramenta estratégica: estudo de caso da tributação do lucro presumido em comparativo com o lucro real

Abstract

The theme of this research is the tax planning as a strategic tool having as main objective to compare what is the best tax system for a company between the Presumed Profit and the Real Profit, and the specific objectives are to relate taxation options according to the established standards and organize the forms of tax planning. The methodology used is a qualitative research, descriptive, documental and case study. It is concluded that the selection of the taxation regime for Real Profit, by being more complicated and detailed, it is often disregarded, even though the most suitable option when the search for economic viability taxes was the result presented in this study.