Planejamento tributário para empresas de serviços médicos em Natal: uma análise comparativa entre simples nacional e o lucro presumido

Abstract

Considering the high tax burden in Brazil and the complexity of fiscal legislation, it is essential for companies to conduct efficient tax planning to ensure their financial sustainability. In the case of medical clinics, the specific characteristics of their activities and the different tax regime options present challenges and opportunities to optimize costs. In this context, the study aims to analyze the financial impact of the tax regimes Simples Nacional and Presumed Profit, identifying which would be more advantageous for a medical clinic located in Natal/RN. To achieve this, a case study was conducted with documental and financial analysis of the clinic, covering the periods in which the company was classified under both tax regimes during the year 2023. Data such as revenue, taxes paid, and applicable rates for specific activities were evaluated. Thus, it was observed that, although Simples Nacional offered greater simplicity during the first semester, the Presumed Profit regime resulted in a reduced tax burden after the regime change. This conclusion highlights that tax planning is crucial to identify the most beneficial tax regime, with Presumed Profit being the best choice in the analyzed scenario, especially due to the classification of activities performed.