PLANEJAMENTO TRIBUTÁRIO DE CLÍNICAS MÉDICAS: UMA REVISÃO

Abstract

The complex tax burden that affects many Brazilian companies is a headache for the vast majority of entrepreneurs. And this would not be different with medical clinics, which also need to organize themselves in relation to these tax burdens. Even in the simple national, a differentiated tax regime for small businesses, many doubts arise when complying with tax obligations, which is why tax planning is essential. Context: The accountant is largely responsible for helping his clients in this tax planning, and in addition to having this advice, it is important that the entrepreneur understands at least the basics on the subject. Objective: to carry out a bibliographic review of articles that demonstrate the importance of the accountant in the tax planning of medical clinics and what causes the high tax burden of these enterprises. Method: this study characterizes an exploratory and descriptive research of the results obtained from the data collection of the selected bibliographic reference. The choice of articles was made through virtual search tools (SciELO and Google Scholar), in which ten articles published between 2008 and 2021 in Portuguese were found. Results: Among ten articles found in the search platforms, six articles were included in the study and encompass the selected theme, however the remaining articles were excluded from the theme. The studies demonstrate the importance of the accountant in helping entrepreneurs in the tax planning process of their businesses, especially medical clinics. Conclusion: This study reflects on the importance of accounting advice for companies at the time of tax planning, and how the accountant can make life easier for your customers and help you in this process.