TAX PLANNING: A STUDY IN THE NATIONAL SIMPLE SIMULATOR SUPERMARKETS IN A CITY IN THE STATE OF TOCANTINS

Abstract

This study aims to identify how tax planning can assist in the management of supermarkets opting for Simples Nacional in the municipality of Araguatins-TO. In this work we used the bibliographic and field research, descriptive, in which a quantitative and qualitative approach was used in the city of Araguatins / TO, in supermarkets opting for the National Simples, using a questionnaire as instrument of data collection, elaborated with ten closed questions, pertinent to the following aspects: view of the managers regarding the accounting professional, the tax planning, and finally regarding the National Simples. The results showed that 13% of the companies analyzed chose the Simple National tax regime, exclusively for the accountant's appointment, without a previous study that indicated the most viable taxation for the company, that is, the one that suggested the minimization of the expenses with tributes and enabled a greater capacity of competitiveness in the market. In view of this, it was observed the low level of importance of the managers in relation to the planning of taxes, considering that 62% claim not to carry out the tax planning. Thus, failure to do so implies early closure and difficulty in survival of these entities. Therefore, the research identified that the use of tax planning is a way to help managers in the choice of taxation that is more viable to the company, assisting the managers of the enterprises in the correct collection of taxes, in the fulfillment of their obligations, and guaranteeing them survival in the competitive market.