Regime Tributário: melhor forma de tributação em uma loja de material para construção em Gurupi – TO

Abstract

Brazil ranks 14th among the countries with the highest tax burden in the world today, occupying a large part of THE BRAZILIAN Bruno's Domestic Product, thus raising the costs of products and services produced and consumed by the population. General objectives: to understand the best form of taxation in companies in the field of construction material through the tax comparison of a company in the construction materials segment in Gurupi - TO.  Specific objectives: to identify the forms of taxation in the stores of construction material; to study the forms of taxation in the stores of construction material in Brazil.  Method: literature review and case study. For data collection, we used the billing report of the last 12 months and DRE and for the analysis a comparative spreadsheet was created.  Conclusion: It is concluded after the analysis of the data that the best form of taxation of the company studied is the National Simple, and the first criterion taken into account was the revenue of the last 12 months that closed at R$ 1,760,228.75, the accumulated amount of tax collected and also the difference in the percentage of tax rates between The Real Profit and Presumed Profit.

Keywords: Comparative. Tax Burden. Regime. Taxation.