Aspectos da contabilidade gerencial no desenvolvimento do planejamento tributário: estudo de caso em uma prestadora de serviço de desenhos de engenharia localizada em Resende-RJ

Abstract

The choice of tax regime occurs at the beginning of the tax year, and continues for that period as the way in which the company will pay its taxes. Thus, due to the tax burden established in Brazil, tax planning can help in choosing a more appropriate tax regime for the company. The general objective of this work is to demonstrate how tax planning with the help of the fundamentals of management accounting can help in choosing a less onerous tax regime for the company. The methodology of this study will use a mixed approach, classified as qualitative quantitative, applied and documentary research, with the collection of information through a case study and analysis of accounting and tax documents. Secondary data from bibliographic sources and information websites will also be used. The results indicated that the use of tax planning associated with the fundamentals of management accounting for decision making minimizes the taxes to be paid by the company, uses the opportunity cost and shows that the least onerous tax regime for the company in question is the Simples Nacional after comparability with other regimes.