Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional.

Abstract

The main characteristic of Simples Nacional is a differentiated tax system, since it has several peculiarities, among them: in its billing ranges, the distribution of taxes in the prepayment of the DAS collection guide, as well as its calculation to determine the tax that may vary according to the branch of activities of a company. The work of the general case in the sector of the subsidy of the company of the laws of the general compliance laws, and the objective of the company in the standard of the governance of the company based on 123/2006, similar, based on the PGDAS taxonomy extract for the year 2018 and make a comparative analysis for these two periods. The study was carried out in a small supermarket located in the city of Ouro Velho - PB, through documentary research of the qualitative and quantitative nature. Calculations and analyzes, considering the fluctuations in most months, are both monetary, when rising, especially in December with a monetary variation of R $ 101.76 and a percentage change of 21.91%. Once, there was a month of February with a percentage drop of 9.95%. In the implementation of these objectives it was concluded that the companies were not managed by taxpayers with their rights.