A escolha do regime tributário adequado e seus impactos para a continuidade da organização no mercado

Abstract

The Brazilian tax system is composed of three types of regimes, Real Profit, Presumed Profit and Simples Nacional. Such regimes are responsible for the way companies carry out their tax collection, and the correct choice of these is of paramount importance to guarantee the continuity of organizations in the competitive market. Thus, the present work aimed to analyze the existing taxation regime models in Brazil and what are their benefits for companies. To achieve this objective, the following methods were used: bibliometric analysis and bibliographical research, using the most relevant scientific systems as input, such as Google Scholar, Scielo, the National Library of Theses and Dissertations, among others. The time frame was from 2011 to 2021. The survey carried out allowed the analysis of 13 studies that brought the subject of tax regime as an object of study. It was noted that the main regime chosen by the companies was the Simples Nacional, followed by the Presumed Profit, finally the Real Profit. This fact suggests that the advantages that the regimes provide for companies make them attractive and fundamental, since the correct tax planning offers the company a highlight in the competitive market, in addition to reducing the payment of incorrect taxes. It is concluded that the Simples Nacional is the tax regime with the greatest adherence, especially due to the financial benefits it provides both for embryonic companies and for those already consolidated in the market.

Keywords: Bibliographic survey; Real profit; Presumed profit; National simple.