NATIONAL TAX REGIMES AND PLANNING AS AN ALTERNATIVE TO REDUCE TWO TAX COSTS IN A PUBLIC COMPANY

Abstract

The objective of this work is to concisely approach the evolution of tax collection, lato sensu, and its normative basis, to present the historical context of regimen Simples Nacional, Presumed Profit, Actual Profit and Arbitrated Profit, as well as to highlight their main characteristics and the main differences between tax avoidance and tax evasion, to evidence the existing tax regimes in Brazil, demonstrate the importance of tax planning in the Brazilian Hospital Services Company (EBSERH), a public company linked to the Ministry of Education (MEC), with the purpose of providing free medical care, hospital care, outpatient care and diagnostic and therapeutic support to the community, describe the most advantageous tax regime for EBSERH and prove the importance of the work performed by the accountant, so that the tax legislation is obeyed. In order to achieve the general and specific objectives, the descriptive and qualitative method were used through an interview with totally structured questions, as well as bibliographies about the theme. The results obtained allowed to prove the importance of tax planning as a legal means, where it is used for a correct reduction of tax costs of the Brazilian hospital services company, thus reaching the conclusion that the studied entity would have less tax burden regarding taxes (corporate income tax and social contribution on net income) if it opted for the presumed profit tax system instead of the actual profit, in the year 2013.