PLANEJAMENTO FISCAL E TRIBUTÁRIO: ANÁLISE DE VIABILIDADE DOS REGIMES DE TRIBUTAÇÃO EM UMA EMPRESA PRIVADA DO SETOR INDUSTRIAL

Abstract

Tax planning is a preventive process aimed at analyzing legal options that aim to reduce or eliminate the taxpayer's tax burden. Its main objectives include reducing the amount of taxes, reducing rates, preventing taxable events and postponing payment without penalties. In Brazil, the tax burden is high, with approximately 33% of companies' revenue going to taxes, and taxes such as Income Tax and Social Contribution can consume more than half of net profit. This creates financial difficulties and complex management for companies, which also face challenges due to a lack of knowledge on tax issues. Tax planning, therefore, becomes essential to legally reduce tax payments, using strategies such as tax benefits, Differentiated Tax Treatment (TTD) and presumed credits. This study proposes tax planning that seeks to reduce costs and improve the company's financial performance, recommending the most advantageous tax collection regime for more effective and economical management.