TAX REGIMES IN THE CIVIL CONSTRUCTION INDUSTRY BIBLIOGRAPHICAL REVIEW

Abstract

This paper analyzes the main tax regimes applicable to the civil construction industry, highlighting tax planning as an essential tool for the lawful reduction of the tax burden and for increasing competitiveness. Through a literature review, the Simples Nacional, Presumed Profit (Lucro Presumido), and Actual Profit (Lucro Real) regimes were studied, along with the Special Taxation Regime (RET), with an emphasis on its standard 4% rate and the reduced 1% version for the "Minha Casa Minha Vida" (PMCMV) program. The comparative analysis demonstrates that the choice of regime directly impacts profitability and financial sustainability, revealing that the special options (RET) are the most advantageous in terms of tax rates, although their application is restricted. It is concluded that there is no universally ideal regime; the choice depends on a careful analysis of the company's size, revenue, and operational profile. It is reiterated that strategic tax planning, conducted by qualified professionals, is crucial for maximizing results and ensuring competitiveness in the sector.