9th International Conference on Industrial Enginee ring and IndustrialManagement

XXI International Conference on Industrial Enginee ring and Operations Management

International IIEConference 2015
Aveiro, Portugal. July 6- 8, 2015

Tax Planning Applied to SmallBrazillian

Companies of Building Sector
Abstract: This papers goal is to analyze the best tax organization applied to small
Brazillian companies of building sector from tax planning appliance. To perform this
research, it was necessary the simulation among the allowed Taxation Schemes to
small companies acording to brazillian laws. The results shows the economiac
feasbility in two main regimes, being the relation among billing and hand labor the
main determinants in the best regime choice, being Simples Nacional regime a most
recomended for most revenue range allowed in laws.

Keywords: Tax avoidance; Tax planning; Building Sector;

1 Introduction
The brazillian building increases about 4,5% a year and most of these due to the
increasing of small businesses, representing 2% of all small businesses, but with the
average income per company is R$ 652.328,00, according to SEBRAE(2013, p. 19).
In a country of Brazils porch which has a 36,42% of Gross National Product GNP
provenient from taxes collection (Amaral et al., 2013), the economy in taxes
management is aright a competitive advantage. The brazillian law, however, allows
the tax avoidance, which is a option able to reduce, retain and even avoid the
companies taxes payment, due to the law or gaps in it.

2 Objectives
This papers goal is to analyze, from a tax planning appliance, the best Taxation
Scheme applied to small brazilian companies of building sector, considering the
annual company revenue.

3 Methods
The research template was the Tax Planning defined by Fabretti (2011, p.312)
The
study made preventively, it means, before performing the administrative act,
searching it legal and economics efects and the less coust legal alternatives
. To it,
had made two simulations in Taxation Schemes allowed in Brazil to Small companies.
It is: The Lucro Presumido and the Simples Nacional regimes.

The first performed simulation was in Lucro Presumido Regime, had considered the
taxes provided by Law number 9.249/ 95, adding to other plus by Laws number
10.833/ 03 and Supplementary Law number 116/ 2003.
The second simulation was performed in Simples Nacional regime, ascertaining the
conditions described in Annex IV from Supplementary Law number 123/06, which
presents an unique aliquots which modifies according to revenue and covers the
taxes already applied to Lucro Presumido Regime.
Beyond than Taxation Scheme, the Tax Planning also considered for the two
regimes the burdenon the payroll.

4 Results
The results showed the Simples Nacional regime as the most economically viable to
18 aliquots presentes in the Annex IV from Supplementary Law number 123/ 06
which covers revenues in range of R$ 180.000,00 to R$ 3.240.000,00. Though, in
two aliquots was observed advantages in opting for Lucro Presumido Regime once
the rate among payroll and net revenue don exceed, repectively 1,73% and 8,97%
to the revenue convered by the range R$ 3.240.000,01to R$ 3.420.000,00; and R$
3.420.000,01 to R$ 3.600.000,00.

5 Conclusion
The application of the tax planning showed the tools feasbility presentedby Fabretti
(2011, p.312), identifying the Simples Nacional regime as the best regime to almost
every revenue range, however, showing the conditions which the Lucro Presumido
regime is economically viable, overturning the myth that the Simples Nacional
Regime is, in all cases, more advantageous that the Lucro Presumido Regime,
providing, this way, to the building managers, the best choice to their business.

References
Fabretti, LC (2011) Contabilidade Tributria. So Paulo, Atlas, 2011.
Amaral, GL, Olenike, JE& Amaral, LMF (2013) Evoluo da carga tributria brasileira e previso para
2013. IBPT. Available: http://www.ibpt.com.br [Acess 23 december 2014].
Sebrae (2013) As Pequenas Empresas do Simples Nacional. Braslia, Brasil.