Elisão fiscal: Relato técnico sobre a melhor opção tributária entre lucro presumido e regime especial de tributação para uma empresa da construção civil no período de 2012 a 2016 Fiscal elision: A study on the best tax option between presumed profit and special taxation regime for a civil construction company for the period 2012 to 2016

TAIS COLLING; ALESSANDRO GRAEFF GOLDINI; JHONY PEREIRA NORAES; JENIFER ROSA ARRUDA

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Elisão fiscal: Relato técnico sobre a melhor opção tributária entre lucro presumido e regime especial de tributação para uma empresa da construção civil no período de 2012 a 2016
Fiscal elision: A study on the best tax option between presumed profit and special taxation regime for a civil construction company for the period 2012 to 2016

TAIS COLLING, ALESSANDRO GRAEFF GOLDINI, JHONY PEREIRA NORAES, JENIFER ROSA ARRUDA

Resumo

O presente relato técnico objetivou estudar formas lícitas de auxiliar empresas do ramo da construção civil a manterem-se atuantes e capitalizadas através da redução do ônus fiscal. O estudo das formas de diminuição de pagamento de tributos chama-se elisão fiscal. Para tanto, foi realizado um estudo e levantamento de dados dos fatos geradores de impostos e a relação de tais tributos com o compromisso fiscal. Buscou-se investigar a melhor opção tributária entre Lucro Presumido e Regime Especial de Tributação no período de 2012 a 2016 em uma empresa de pequeno porte do ramo da construção civil. Foi observada grande vantagem pela escolha do RET em comparação ao Lucro Presumido, podendo ser evidenciada a importância de um planejamento tributário efetivo.

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DOI: 10.5935/2177-4153.20170033

Direitos autorais 2017 Revista Capital Científico - Eletrônica (RCCҽ) - ISSN 2177-4153

Revista Capital Científico – Eletrônica (RCCe) Rua: Padre Salvador, 875 – Bairro Santa Cruz CEP: 85015-430 Guarapuava-Paraná-Brasil Campus Santa Cruz – Editora UNICENTRO ISSN 2177-4153 (Online)

This work is licensed under a Creative Commons Attribution 3.0 Unported License.

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