Planejamento tributário como ferramenta para elisão fiscal: um estudo de caso na empresa Alfa LTDA

Abstract

This paper brought a case study of a company – Alfa LTDA –, with data from 2019, 2020 and 2021 and comparisons of these periods, in order to demonstrate the importance of tax planning aimed at reducing the tax burden of organizations, through tax avoidance (strategy to legally reduce the tax burden). To support this study, concepts and citations about the Simple National (taxation of the company in 2019), the Presumed Profit (taxation of the company as of 2020), and the PROEDI (regime the company joined in Apr/2020) were brought in. The data were collected and tabulated in a quantitative way, and later were analyzed in a quantitative and qualitative way, with a descriptive approach in all its content. In the analysis of the data, a reduction of R$ 37.929,13 (thirty-seven Thousand, nine hundred and twenty-nine and thirteen cents) in taxes for the period 2019, When the tax study was carried out, was observed. Subsequently, the company changed its regime and joined the PROEDI, obtaining savings of R$ 862.925,58 (eigth hundred and sixty-two Thousand, nine hundred and twenty-five and fifty-eigth cents). Finally, in the conclusions, it highlighted how Much the study was beneficial for the company, bringing considerable savings, in addition, the importance of studies in the area that can demonstrate the options about the tax study to reduce taxes, according to the that was addressed in this work.