TAX PLANNING: A CASE STUDY IN A BEVERAGE WHOLESALE COMPANY IN THE STATE OF GOIÁS

Abstract

This study discusses the relevance of tax planning for a wholesale company in the beverage industry. To answer this question, the main objective of this study was to identify the best tax framework for a wholesale company in the beverage industry. The study reveals the importance of tax planning within companies through an in-depth research with real company information, demonstrating the best way to calculate taxes and whether it is enjoying the tax benefits it has legally. The choice of the theme was given the opportunity to carry out a case study having as object a company in this segment that is possibly framed in a tax regime that is not the most appropriate and through the calculations of tax planning through the Simples Nacional, Actual Profit and Presumed Profit it can be concluded that the company would have more returns if it were framed within the Assumed Profit.