Planejamento tributário do imposto de renda devido em função do Programa de alimentação do Trabalhador (PAT): um estudo de caso em uma empresa do ramo de pescados no estado do Ceará

Abstract

It known that the Brazilian tax burden is one of the largest in the world, for both business in general increasingly seek ways to reduce tax payments. For both the group of companies opting for taxation of taxable income, are benefiting from tax incentives to reduce their tax burden. Given the values considered for the purpose of deduction of income tax, remain unchanged since the creation of this tax incentive, if relevant, is a study seeking to identify the financial and social impact on the non-updating the tax incentive called Food Program Worker (PAT) in the collection of the income tax due. For that used as the research design of a case study in a company in the business of fish, located in the state of Ceará. To update the values of the cost of the meal PAT three inflation indices used the IPCA, the INPC and the IGP-M; provided by the Brazilian Institute of Geography and Statistics (IBGE) and Fundação Getúlio Vargas (FGV). In analyzing, the results we can see that the values of the cost of the meal up to date PAT, the company fished from Brazil SA could reduce a considerable amount in the payment of income tax payable in the year 2013. It was concluded that these values updated, would entail an improvement in the tax burden of the company and therefore would impact directly on the quality of life of employees, considering that with a smaller tax could invest more in the quality of food provided to employees so that it could work in a more dignified and efficient manner.