Gestão tributária e a sua importância na tomada de decisão: uma análise comparativa Lucro Real versus Lucro Presumido em uma empresa prestadora de serviço

Abstract

Globalization and strong competition forces companies to become more innovative and creative. The balance achieved through innovations tends to add value to the company making them stronger to face the competition. However the tax burden may prevent or create an unfavorable situation for companies. In this context the accounts through its information system seeks help managers to better planning of its tax burden. The tax management means lawful ways to reduce, suspend or postpone the payment of taxes, among them is the best choice in the form of taxation. The paper presents a case study in a service company where the application will be considered the best form of taxation of legal entities, in which company may choose the presumed profit, quarterly or annual real income, because once the option will be irrevocable for the entire calendar year, which can generate a tax burden that can significantly reduce the economic and financial performance.