Um estudo sobre o regime tributário para empresas de construção civil: simples nacional ou lucro presumido

Brazil has one of the largest and most complex tax burdens in the world, as a consequence of this fact, these taxes overload companies based in the country, it is of paramount importance that companies are framed in a more economical tax regime, leading to a reduction in their costs, with Therefore, a study was made from the informed data, of two taxation models, in a company in the construction industry, through these studies to verify which of the cited models would be more viable or less costly for the company, these data include, annual gross income and payroll expenses. In view of this, two different tax scenarios were presented, varying the payroll and annual revenue, thus calculating the amount to be paid by the company in the two forms of taxation studied: the Presumed Profit and Simples Nacional. It can be concluded from the research that, for the company presented here that explores the civil construction sector, the most appropriate tax regime is the Simples Nacional.