Planejamento tributário: um estudo de caso aplicado a uma empresa prestadora de serviços do ramo de atenção à saúde humana utilizando-se o comparativo entre lucro real x lucro presumido

Abstract

The high Brazilian tax burden leads companies to seek ways to reduce expenditures for taxes, as they represent a significant portion of total costs. Tax planning is a tool which companies have to carry out the tax avoidance. One of the likely points of tax planning is the remuneration to shareholders. The two forms of remuneration that were treated in this work are the dividends and Interest on Own Capital (IS). The advantage of the IOC is to represent a financial expense, reducing the calculation basis for the calculation of income tax and social contribution. The scientific method of research used in this work was the deductive method. Monographic and comparative: about the procedures, the methods were used. In relation to achieving the goal, it is a descriptive research. With regard to addressing the problem, research is qualitatively and quantitatively. On the design, literature search was performed, documentary, and a multi case study with the companies: Brazil bank, Duratex and Ferbasa. We carried out comparative analysis of the actual situation, in which there is the payment of interest on equity along with dividends, and the simulated situation, it would be the one with the payment of dividends only. The results showed that there was a tax savings provided by the use of the the Interest on Own Capital (IOC). It is concluded from the results that the tax planning is an essential tool to reduce the tax impact on the company.