Abstract:
The purpose of this paper is to explore Tax Planning, the three most common
tax regimes, namely Real Profit Presumed Profit and Simple National, to
present its regulations for a better understanding of the subject, and research
was elaborated through bibliographical studies and for a better Observing the
need for planning, the paper presented a hypothetical case study of a small
service company, as a way to expose the need for an effective and assertive
Tax Planning.
