O IMPACTO DO PLANEJAMENTO TRIBUTÁRIO PARA O PROCESSO DE TOMADA DE DECISÃO: Estudo de caso hipotético de uma empresa prestadora de serviços no ramo de conserto de máquinas

Abstract

The purpose of this article is to demonstrate the importance of tax planning in decisionmaking for managers and its positive impact on businesses. Through a hypothetical case study of a service company in the machine repair sector, it is possible to analyze the relevance of tax avoidance in decision-making, considering the specific characteristics of the company and the key aspects to be implemented. In this light, the significant value of accounting professionals is highlighted, as they have the knowledge and capacity to guide their clients in avoiding mistakes. The hypothesis of this article is that by adopting a tax regime with a high tax burden, the organization may face various challenges in its economic development and financial health. The Brazilian national tax system, characterized by its complexity and diversity of taxes, requires careful analysis to avoid excessive burdens and ensure the competitiveness of companies. Despite its complexity, it offers instruments and principles aimed at ensuring fiscal justice and efficiency in tax collection, while also challenging companies to adopt effective tax planning to optimize operations and reduce tax burdens within legal limits. Therefore, the main objective of this writing is to present the efficiency of tax planning is indispensable for the company’s growth. The methodology adopted in this work is a bibliographic review and a hypothetical case study, focusing on relevant aspects for the company, such as tax modes, the impact of tax planning on the business’s competitiveness and profitability, and improvements in decision-making. It is concluded that tax planning is an essential tool for optimizing financial resources in organizations that intend to grow in the market. The study demonstrated that choosing the appropriate tax regime and implementing legal strategies can significantly reduce the tax burden, increasing the company's profitability and competitiveness. It is also important to highlight the importance of constantly monitoring legislation and tax operations, in order to ensure compliance and take advantage of tax opportunities. In this way, tax planning is consolidated as a strategic differentiator in business management.