A A study on the reduction of tax burden for micro and small companies

Abstract

The objective of this study is to demonstrate the importance of accounting and tax planning for Micro and Small Enterprises - SMEs, aiming to reduce the tax cost through a lawful means, tax avoidance. Through a descriptive study, it will be shown the definition of the company, its size, specifically the SMEs, and the types of tax regimes present in Brazil. In conclusion, we understand that said planning is of paramount importance for the financial health of our companies.