Planejamento tributário – estudo de caso em empresa no ramo de empreendimentos imobiliários no estado do Rio Grande do Norte

Abstract

Given the impact of the tax burden on business costs, it is noted that tax planning has helped to address this issue adequately and generate benefits for the institution. Thus, the present study aimed to diagnose, through a case study, the best tax regime for a real estate company in the State of Rio Grande do Norte, analyzing the least onerous form and concluding that the presumed profit continues to offer a lower Tax burden with a higher net result, as opposed to the real profit that, despite the use of credit, was not the most viable for the company under analysis. The applied research is characterized as descriptive and using as qualitative method with the intention of externalizing the importance and contribution that a tax planning implies in the companies.