VIEIRA, Hiago Roque; PASSOS, Marcos Vinicius de Oliveira; SILVA, Tayssa Victória Lopes da; SILVA, Douglas Gomes da
Abstract:
The present study aimed to analyze the impact of the choice of tax regime on the
profitability of a building materials store, using a qualitative, descriptive, and applied
approach. The research was based on bibliographical and documentary analysis,
complemented by a theoretical simulation conducted with fictitious values grounded
in sector averages and tax percentages published by official institutions. The Simples
Nacional, Presumed Profit, and Actual Profit regimes were examined, highlighting
their characteristics, calculation methods, and effects on business results. The
simulation demonstrated that Simples Nacional presented the lowest tax burden and
the highest net profitability for the company profile studied, while the Presumed Profit
regime proved advantageous in contexts with higher operating margins, and the
Actual Profit regime favored scenarios involving high costs and deductible expenses.
The findings confirm that the choice of tax regime constitutes a strategic decision and
must consider the company’s size, cost structure, and capacity for accounting
management. It is concluded that tax planning is essential for financial sustainability
and competitiveness in the building materials sector.
