PLANEJAMENTO TRIBUTÁRIO DE EMPRESAS DO RAMO DA SAÚDE

Abstract

Tax planning is configurated as a important tool for the business area, since it can legally impact the reduction of organization tax burden. He is one of the main factors that determine the smooth running of economic activities, since taxes make up a significant percentage of an entity's expenses. In this context, the general objective that guided this investigation stands out: to understand and investigate the best tax regime for small and medium-sized companies in the health sector. For this, two types of research were developed: a) Teorical - fundamented in Almeida (2020), Crepaldi (2019) and Lima (2020), according to which carrying out a preventive study makes it possible to reduce the amount of taxes owed to an entity, in a lawful manner, or even prevent the emergence of a tax obligation, with its implementation being the differential in the decision-making process of managers of an entity of more assertive way. b) Case study based on simulation and analysis of the Simples Nacional and Presumed Profit tax regimes. Hypothetical data were used for annual billing values and expenses with employees, using calculations, whose data were presented in the form of tables and graphs. The results showed that, for an entity in the health sector with quarterly revenues of R$ 150,000.00, taxation by the National Simples schemes is the most viable, offering the company a greater opportunity for savings and possibilities for future investments.