O IMPACTO DOS REGIMES TRIBUTÁRIOS NA LUCRATIVIDADE DE UMA LOJA DE MATERIAIS DE CONSTRUÇÃO CIVIL: Um estudo teórico-comparativo sobre o Simples Nacional, o Lucro Presumido e o Lucro Real

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.