Escolha do regime de tributário visando minimizar a carga tributária, aplicado em uma empresa do setor de construção civil em Goiás

Abstract

This work was developed with the objective of understanding and demonstrating the Tax Planning for service providers in the Real Profit, Presumed and Simple National regimes, through simulation. The aim is to ensure financial viability and obtain tax benefits to make these companies more competitive in the market. The analysis is carried out through tables and calculations, comparing and evaluating in which regime the company will have greater tax profitability. To support this work, bibliographic sources were consulted, including books and legislation in force. The study adopted a qualitative approach. The procedure used was the bibliographical one, since it is a descriptive research, with a search in laws, portals and official official websites on the internet. Based