Trabalho de Conclusão de Curso de Graduação
Análise tributária em uma escola de idiomas
Fecha
2022-08-10Registro en:
ANTONELLO, M. B. Análise tributária em uma escola de idiomas. 2022. 50 p.
Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis)-
Universidade Federal de Santa Maria, Santa Maria, RS, 2022.
Autor
Antonello, Marine Baptaglin
Institución
Resumen
Given the high tax burden in Brazil, as well as the difficulty in understanding Brazilian
tax legislation, it is increasingly necessary for studies to delve into the issue of tax
planning, in order to assist, especially managers, in decision making. Based on this,
the present study aims to analyze different taxation in order to identify which one best
fits the company in the Language sector in question. The option of this study is based
on the development of the company in question, since several companies go
bankrupt, due to the high rates of levied taxes. The focus of the research was to
explain the tax system and apply the analysis on the taxation methods of Real Profit,
Presumed Profit and Simples Nacional. A descriptive research was carried out, with a
qualitative approach to the data. For the analysis, the data used refer to the year
2021, obtained through reports and statements of the company in question, thus
forming a case study. From the analysis of the taxation models, it was concluded that
the least onerous taxation system to be applied to the company in question is the
Simples Nacional.