A comparative study of the simple national tax regime x presumed profit in a service provider

This work was developed with the objective of analyzing and identifying the possibilities of reducing the tax burden of the company Plano B Ltda, which today is part of the Simples Nacional regime and needs to reduce and optimize costs with collection of taxes. The research was based on bibliographic research, legislation, articles and a case study was also carried out in a company located in the city of Belo Horizonte. An annual calculation was made under the Simples Nacional and Presumed Profit tax regime and found the Simples Nacional as the best framework, as it presented a lower tax burden.