Análise da carga tributária e seus impactos no capital de giro de um supermercado

Abstract

The ability of powerful management of tax incidence on the company's operations is essential in financial management of organizations, sometimes efficient '' financial management "is literally" swallowed "by the involuntary errors or the lack of planning in the determination of taxes. In this context this paper aims at analyzing the Systematics of taxation capable of reducing the tax burden of a medium-sized company in the city of Chapecó and to increase your working capital. For it was held the impacts of tax regimes – deemed income and taxable income – in a supermarket in the city. The methodological approach of the work supported in a qualitative and descriptive approach of such tax Regimes for the case company. The results obtained show that the tax regime of the taxable income, compared to systematic verification of presumed profits, features among the benefits: 32.29% increase in net working capital, a reduction in cash disbursements, a use of expenses and operating costs – which are significant in the case of the supermarket, plus the impact of taxes on turnover of 5.94% pass (presumed profits) to 2.65% on taxable income. Finally, the study demonstrates the importance and advantages of tax planning in making financial decisions in an organization.