Gestão tributária no agronegócio: o papel do planejamento na comercialização de commodities agrícolas.

Abstract

This study analyzes how tax management, through tax planning, influences the tax burden of an agribusiness company that trades agricultural commodities in the domestic market. An explanatory, qualitative case-example was developed based on simulated data of a fictitious trading company – Nova Safra Comercial Agrícola Ltda. Revenues, costs, expenses and accounting profit were projected for the 2024 fiscal year and, from these data, federal taxation was compared under the Presumed Profit and Real Profit regimes, as well as the incidence of PIS and COFINS under the cumulative and non-cumulative regimes. The results indicate that, under the adopted assumptions, the Presumed Profit regime associated with the cumulative system of PIS and COFINS leads to a lower tax outflow in the short term when compared with the Real Profit regime. However, the generation of tax losses under the Real Profit regime allows future compensation, which may make this regime more advantageous in a multi-year horizon. The study concludes that tax planning is an essential management tool for agribusiness companies, since the appropriate choice of the tax regime makes it possible to legally reduce the tax burden, increase competitiveness and support decision-making.