Taxation in livestock

The importance of tax planning in rural areas

Abstract

The main objective of this article is to highlight the forms of taxation applied to the rural sector, demonstrating the difference between individual and corporate taxation, in order to demonstrate the least onerous tax regime for rural producers, whether individuals or legal entities. The methodological procedure used to prepare the work was bibliographic research, which took place from books, websites and scientific articles published and analyzed in order to answer the question in question, about taxation in livestock in order to present the least costly regime. Agribusiness is the sector that has developed the most in recent years and, consequently, the figure of the accountant is extremely important for the elaboration and calculation of taxes due according to each type of activity. Therefore, a thorough study on the subject is necessary to present the different types of taxation to the rural producer. Therefore, it is concluded that the form of taxation applied to the rural producer legal entity has high rates, not being favorable for the rural producer that seeks a reduction of taxes. Therefore, the least onerous tax regime is taxation by the Individual Income Tax, as this seeks a reduction in taxes and also the control of its activities is done in a simplified manner.