ORÇAMENTO EMPRESARIAL

Abstract

One of the most important steps for a company's success is undoubtedly choosing a Tax Regime, as a poor choice can make the company pay an inappropriate set of taxes and compromise the financial health of the business or even, generating tax problems with the IRS. Amounts paid in taxes may be higher or lower, and this only depends on the right choice of tax regime. Taking into account that Brazil has the highest tax burden in Latin America, and that many companies still fail to assess whether they are actually collecting taxes according to the best regime to be adopted by the company, based on this the main focus will be to perform a comparative analysis. of the three tax regimes, which are accepted in Brazil to clarify what each of the options has to offer, their advantages and risks. We will demonstrate in our project, what types of taxes can be applied by companies, the importance of tax planning in the company, through an analysis between the three taxation regimes, namely the Simple National, Real Profit and Presumed Profit, to take a closer look at what each one has and needs to have so that the company can make its best choice of federal tax collection.