Análise comparativa de regimes tributários em uma pequena empresa varejista

Abstract

In Brazil, companies commit a significant portion of their revenue to taxes, which can cause financial loss if not well managed. In this context, efficient tax control is vital for business survival in a competitive scenario in the search for increasing profits. The work addressed tax regimes, tax calculation and compared them to identify the least onerous regime for the company under study, a retail business located in the city of Parelhas - RN. The chosen methodology is the case study and the research used adopts a qualitative approach to the analysis of the problem. The study involved a comparative analysis between the Real Profit, Presumed Profit and Simples Nacional tax regimes. Using real data from 2022, the research identified the tax regime that proved to be least burdensome for the company in question. In conclusion, the research showed that, for the company under analysis, the most advantageous tax regime during the period examined was Simples Nacional.