Gestão e planejamento tributário no agronegócio: os principais impostos federais e estaduais que incidem sobre o faturamento no regime de lucro presumido

Abstract

The difficulties and obstacles that organizations face in order to remain sustainably in this increasingly globalized, competitive and demanding market are numerous, and in Brazilian agribusiness this scenario is no different. Agribusiness is a broad segment, being one of the main responsible for the economic growth of the country and consequently one of the largest contributors of federal and state taxes. Due to the complex and high tax burden in Brazil, professionals are often emerging concerned with finding legal alternatives aimed at reducing costs and increasing profitability, and how management and planning can help in the entire process by establishing trust for those involved in the taking. of decisions. Highlighting the importance of working strategically and managerially seeking to optimize management in reducing the tax burden. Thus, this article, through a bibliographic study, through data surveys, research and studies, analyze and highlight how much these indirect taxes burden the costs of goods sold, and their impact on the profitability of the company opting for the regime. of presumed profit taxation. Finally, indirect taxes burden the costs of goods sold by 21.65%. The impact of the ad valorem method, a percentage set by law that will be applied to the tax calculation basis, is 27.62% (effective rate). That is, a 5.97% increase in commodity costs, impacting product prices and reducing the company's profit margin.