Trabalho de Conclusão de Curso de Graduação
Planejamento tributário para um escritório de advocacia: um estudo de caso
Autor
Machado, André
Institución
Resumen
The present case study aimed to evaluate which is the best taxation for a law firm.
This research tried to show the appropriate taxes for this society, showing the options and,
concurrently, seeking answers to direct completion. The choice of law firm studied in this
paper was given by the fact that there is the need for tax planning by the office because this
activity, according a change in legislation in 2014, regulates another tax option in addition to
the existing. The focus of the research was the two taxation methods, the presumed profit and
National Simple. The material in which the study was based were the revenue of 2015
occurred and estimated according to the financial reports of the company. From the analysis
of taxes paid by the two schemes in question, we compared the proposed methods of taxation,
and it concludes that despite the national simpler to have lower initial rates, with monthly
revenues of the company will not benefit this option because revenues are significantly
elevated, and this results in a framework of activity in the national simple in a larger and
more expensive rate for the company than the presumed profit the current regime, which
reaffirms the conclusion of the study, there is a need of accounting accompaniment to any
company, to be avoided tax waste. The study demonstrates the need for constant updating of
the academic and professional accounting, since a change in an law can result in big savings
or loss to taxpayers.