Análise das retenções tributárias federais e distribuição de lucros em clientes prestadores de serviço de uma empresa de contabilidade

Abstract

Studies conducted by OCDE (Organization for Economic Cooperation and Development) indicated that Brazil has the highest tax burden in Latin America (MOREIRA, 2015). Only between 2010 and 2013 the collection of taxes grew by 2.5 percent. With the growth of the service sector, which in 2010 reached the participation of 67.4% of the GNP (Gross National Product), and in 2036, according to a survey of IPEA (Applied Economic Research Institute) it will represent 82% (OLIVEIRA, 2013). With the growth of the service sector, this has become tax target with a form of differentiated collection. The Profit Distribution, in turn, is a legal form of compensation of investors for the capital invested, and the biggest attraction of this remuneration be tax free. This work aims to assess various characteristics of federal tax withholdings and/or profit sharing service providers customers in an accounting firm. Therefore, an accounting firm was used with a population 31 business customers, of which 16 represent the sample of this research - service providers and having tax withholding. The results showed the PIS/PASEP, COFINS, CSLL, the IRRF and Profit Distribution in 1132 invoices service, due to sales of R$ 59,243,219.23 and tax deductions of R$ 1,602,329, 82, distributed in 6% of PIS/PASEP, COFINS 25%, 8% social contribution and 61% of withholding tax. Over this year, 62.5% of customers of the sample (10) distributed profits among its members, with 40% of these customers (four) made in excess.