Estudo sobre a necessidade do planejamento tributário em clinicas: lucro presumido x lucro real

Abstract

With a tax planning it is possible to determine the tax regime that best fits a company resulting in a decrease of its taxes supported by the legislation in force. This study is based on bibliographic research in books, laws and articles and was also carried out in a case study elaborated in a company of the hospital branch located in Natal, Rio Grande do Norte, Where tax planning based on actual information was applied. Finding the tax on presumed profit and real profit, and can conclude that the presumed profit was the tax regime that the company best fit, according to its peculiarities, generating cost reduction.