O impacto do planejamento tributário em uma empresa do setor de laticínios no Seridó Potiguar

Abstract

This study aimed to analyze the importance of tax planning for a company in the dairy sector in the Seridó Potiguar region, considering its impact on financial sustainability and the efficiency of tax management. The research adopted a qualitative approach, with an exploratory and descriptive character, based on bibliographic and documentary reviews, as well as a semi-structured interview conducted with a businesswoman from the sector. The analyzed company has been operating for 15 years and has an average monthly revenue of R$ 60,000.00, serving mainly supermarkets and resellers. The data collection sought to identify the main tax challenges faced by the company, verify the applicability of tax incentives available in the region, and understand the strategies adopted for tax management. The results indicate that effective tax planning significantly contributes to reducing tax costs, representing a potential savings of up to 15% in operational expenses, in addition to strengthening legal security and allowing for the efficient allocation of financial resources. Furthermore, the need for public policies to expand access to tax incentives and improve the training of entrepreneurs in tax management is highlighted