O PLANEJAMENTO TRIBUTÁRIO: LUCRO REAL X LUCRO PRESUMIDO

LUCRO REAL X LUCRO PRESUMIDO

Abstract

Accounting history is intertwined with that of humanity itself, and taxes have always had a prominent place in a nation's social and economic growth. For companies, it is necessary to develop, study and choose the best possible form of taxation, so that there is no unnecessary burden. The purpose of this article is to analyze how tax planning can help companies in decision making, so that the best choice can actually legally reduce their tax burden. In Brazilian tax accounting, there are several taxation regimes, among which are Real Profit and Presumed Profit, being two very common regimes. The technical procedures of bibliographic and documentary research were used, in particular the research in magazines of great circulation and published scientific articles. In order to achieve the objectives of the work, the qualitative and quantitative approaches of the information collected are used together.