TAX PLANNING PROCESS IN A PHOTOVOLTAIC INTEGRATING COMPANY
Article Sidebar
Main Article Content
Abstract
This study addresses the tax planning process in a photovoltaic integration company, focusing on the comparison between the Presumed Profit and Simples Nacional tax regimes. The main objective is to determine which tax regime is more financially advantageous for photovoltaic integration companies, highlighting the impact of each regime on the tax burden and exploring how tax planning can help reduce costs and implement effective fiscal strategies. To achieve this objective, a case study was conducted in a company that supplies solar panels. The analysis centered on the Presumed Profit and Simples Nacional tax regimes during the year 2022, using accounting information provided by the company. The methodology involved a detailed comparison of the two regimes, Presumed Profit and Simples Nacional, considering the financial statements analyzed through calculations according to Brazilian tax legislation. The study's results indicated that efficient tax planning can significantly reduce the taxes paid, providing a positive impact on the measurement of profit at the end of the fiscal year. The analysis revealed that, depending on the specific characteristics of the company and its operations, one tax regime may be more advantageous than the other. In the specific case of the studied company, it was possible to identify which regime provided greater tax savings, reinforcing the importance of choosing the correct tax regime. The conclusions emphasize the continuous importance of tax planning for photovoltaic integration companies. The appropriate choice of tax regime not only contributes to tax savings but also improves the company's financial and operational efficiency. Additionally, the study highlights the need for periodic reviews of tax planning, ensuring that the company remains aligned with legal and regulatory changes, maximizing its tax benefits over time. This work contributes to the existing literature by providing a practical and detailed analysis of the impacts of tax planning on photovoltaic integration companies, offering valuable insights for managers and professionals in the accounting and fiscal fields.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright (c). Conjuncture Bulletin (BOCA)
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
ALVES, D. C. et al. “Planejamento tributário: um estudo de caso de uma empresa do ramo calçadista para identificar o regime tributário mais vantajoso”. Research, Society and Development, vol. 9, n. 1, 2020.
ANDRADE, L. M. N.; FUJINO, A. “A indissociabilidade entre as ações de informação e a qualidade da informação contábil”. Boletim de Conjuntura (BOCA), vol. 17, n. 51, 2024
ARAUJO, V.; ALMEIDA, M. “Abordagem holística na gestão tributária: integração e benefícios estratégicos”. Revista Brasileira de Gestão Tributária, vol. 10, n. 3, 2023.
ARENA, M. P. et al. “Securities litigation and corporate tax avoidance”. Journal of Corporate Finance, vol. 66, 2021.
BANDA, W. “A system dynamics model for assessing the impact of fiscal regimes on mining projects”. Resources Policy, vol. 81, 2023.
BARBOSA, J. P. “Solar energy policy to boost Brazilian power sector”. International Journal of Climate Change Strategies and Management, vol. 12, n. 3, 2020.
BEUSELINCK, C.; PIERK, J. “On the dynamics between local and international tax planning in multinational corporations”. Review of Accounting Studies, vol. 29, n. 1, 2024.
BRASIL. Lei Complementar n. 123, de 14 de dezembro de 2006. Brasília: Planalto, 2006. Disponível em: . Acesso em: 12/08/2024.
BRASIL. Lei n. 13.709, de 14 de agosto de 2018. Brasília: Planalto, 2018. Disponível em: . Acesso em: 12/08/2024.
BRASIL. Lei n. 14.300, de 06 de janeiro de 2022. Brasília: Planalto, 2022. Disponível em: . Acesso em: 12/08/2024.
BRUFÃO, C. A. et al. “Agronegócio Brasileiro: comparativo da carga tributária para pessoa física x pessoa jurídica na cultura da soja”. Boletim de Conjuntura (BOCA), vol. 16, n. 48, 2023.
BURSZTYN, M. “Energia solar e desenvolvimento sustentável no Semiárido: o desafio da integração de políticas públicas”. Estudos Avançados, vol. 34, 2020.
CAMPOMANES, R. et al. “Política tributaria y formalización de las micro y pequeñas empresas en Lima Metropolitana”. Quipukamayoc, vol. 31, n. 65, 2023.
CHAPA CANTÚ, J. C. et al. “The economic costs of insecurity on businesses in Mexico: A general equilibrium perspective”. EconoQuantum, vol. 20, n. 1, 2023.
CHEN, S. et al. “Banking liberalization and corporate tax planning: Evidence from natural experiments. Journal of Corporate Finance, vol. 76, 2022.
CIARAMELLA, L. “Taxation and the transfer of patents: Evidence from Europe”. European Economic Review, vol. 151, 2023.
COLOMBO, D. G.; CRUZ, H. N. “Impact assessment of innovation tax incentives in Brazil”. Innovation and Management Review, vol. 20, n. 1, 2023.
COSTA, D.; LIMA, R. “Estratégias de planejamento tributário e impactos econômicos para empresas brasileiras”. Journal of Tax Planning, vol. 12, n. 1, 2023.
COSTA, F. C. L.; KLANN, R. C. “Efeitos da responsabilidade tributária de gestores na relação entre autuação e agressividade fiscal”. Revista Contabilidade & Finanças, vol. 34, 2024.
CUNHA, A. O. et al. “Planejamento tributário: economia tributária de empresas investidoras em projetos apoiados pela Lei 8.313/1991”. Boletim de Conjuntura (BOCA), vol. 4, n. 10, 2020.
DAS, B. K. et al. “Influence of energy management strategies and storage devices on the techno-enviro-economic optimization of hybrid energy systems: A case study in Western Australia”. Journal of Energy Storage, vol. 51, 2022.
DHAWAN, A. et al. “Effect of corporate tax avoidance activities on firm bankruptcy risk”. Journal of Contemporary Accounting and Economics, vol. 16, n. 2, 2020.
DOAN, A. “Economic Freedom, Ownership Structure, and SME Financial Fragility: Evidence from an Emerging Economy”. Asia-Pacific Financial Markets [2024]. Disponível em: . Acesso em: 23/02/2024.
FENG, Y. et al. “High-resolution assessment of solar radiation and energy potential in China”. Energy Conversion and Management, vol. 240, 2021.
FERREIRA, J.; SOUZA, P. “Potencial técnico de geração de energia solar no Brasil”. Revista Brasileira de Energias Renováveis, vol. 10, n. 2, 2021.
FICHANI, K.; KOITSIWE, K. “Assessing the impact of Botswana's fiscal regime on the Karowe Mine”. The Extractive Industries and Society, vol. 8, n. 2, 2021.
GAO, D. et al. “Seasonal-regulatable energy systems design and optimization for solar energy year-round utilization”. Applied Energy, vol. 322, 2022.
GARCIA-BERNARDO, J.; JANSKÝ, P. “Profit shifting of multinational corporations worldwide”. World Development, vol. 177, 2024.
GARCÍA-GARCÍA, J. et al. “Avaliação de incentivos fiscais sobre a viabilidade financeira de microrredes”. Applied Energy, vol. 329, 2023.
HE, L. Y. et al. “Can tax incentives foresee the restructuring performance of tourism firms? - An event-driven forecasting study”. Tourism Management, vol. 102, 2024.
HEINEMANN, M.; STILLER, W. “Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy”. International Tax and Public Finance [2024]. Disponível em: . Acesso em: 23/02/2024.
IGBINENIKARO, E.; ADEWUSI, O. A. “Tax havens reexamined: the impact of global digital tax reforms on international taxation”. World Journal of Advanced Science and Technology, vol. 5, n. 02, 2024.
IMAI, T. “Descentralização da geração de energia e independência energética”. Energia e Desenvolvimento Sustentável, vol. 9, n. 1, 2022.
KELLEY, S. O. “Discussion of ‘The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms’”. Advances in Accounting [2024]. Disponível em: . Acesso em: 23/02/2024.
KOHLHASE, S.; WIELHOUWER, J. L. “Tax and tariff planning through transfer prices: The role of the head office and business unit”. Journal of Accounting and Economics, vol. 75, n. 2, 2023.
KRUGER, S. D. et al. “Análise da viabilidade econômico-financeira para implantação de projeto de produção de energia solar fotovoltaica em uma propriedade rural”. Revista de Gestão e Secretariado vol. 14, n. 1, 2023
LI, B.; LIU, Z.; WANG, R. “When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance”. Journal of Accounting and Public Policy, vol. 40, n. 6, 2021.
LIANG, Q. et al. “Industry and geographic peer effects on corporate tax avoidance: Evidence from China”. Pacific-Basin Finance Journal, vol. 67, 2021.
LIMA, J. R. S. et al. “Serviços de ativos virtuais e tributação: uma análise dos aspectos tributários incidentes em criptomoedas no Brasil”. Revista Ibero-Americana de Humanidades, Ciências e Educação, vol. 9, n. 9, 2023.
LIU, G. et al. “Progress in thermoplasmonics for solar energy applications”. Physics Reports, vol. 981, 2022.
MACHADO, V. T. et al. “Microempreendedor individual: uma análise dos desafios enfrentados na pandemia do covid-19”. Brazilian Journal of Development, vol. 7, n. 5, 2021.
MARCELINO, J. A. et al. “Impactos iniciais da covid-19 nas micro e pequenas empresas do Estado do Paraná-Brasil”. Boletim de Conjuntura (BOCA), vol. 2, n. 5, 2020.
MARINHO, L. L. S.; MACHADO, L. S. “Parcelamento tributário como determinante da agressividade fiscal em empresas brasileiras abertas”. Revista Contabilidade & Finanças, vol. 34, 2024.
MARRIANO, R. et al. “Desafios da energia solar no Brasil”. Revista de Energia Renovável, vol. 6, n. 4, 2020.
MATSUOKA, A. “The new international tax regime: analysis from a power-basis perspective”. SN Business and Economics, vol. 1, n. 5, 2021.
MGAMMAL, M. H. “Corporate tax planning and corporate tax disclosure”. Meditari Accountancy Research, vol. 28, n. 2, 2020.
MILANESI, G. S. et al. “Impacts of the tax system on the cash flow discount model. application of the general model”. Ciencias Administrativas, n. 23, 2024.
MUNIZ, C. “Individual microentrepreneur: businessman or ‘formal’ and precarious worker? A theoretical and empirical reflection”. SciELO Preprints [2023]. Disponível em: .
NASCIMENTO, F. L. “Painel solar fotovoltaico como energia alternativa e sustentável para o estado de Roraima-RR”. Boletim de Conjuntura (BOCA), vol. 1, n. 3, 2020.
NASCIMENTO, M.; MATTOS, E. “Do lower taxes reduce the size of the firms? Evidence from micro-entrepreneurs in Brazil”. Economics Letters, vol. 226, 2023.
OLIVEIRA, S. et al. “Energias renováveis e sustentabilidade no Brasil”. Revista de Sustentabilidade Energética, vol. 14, n. 3, 2022.
OTTO, I. M. C.; CASTRO VIEIRA, J. “Empreendedorismo no Brasil: resultados das políticas públicas para pequenos negócios”. Brazilian Journal of Development, vol. 6, n. 11, 2020.
PEREIRA, C. et al. “Impact of debt and taxes on earnings persistence of Portuguese SMEs”. Revista Brasileira de Gestão de Negócios, vol. 25, n. 2, 2023.
PINTO, S. R. et al. “Modelagem de processo de gestão em uma organização não governamental”. Boletim de Conjuntura (BOCA), vol. 17, n. 51, 2024.
POLICÁRIO, S. M. et al. “Business consultancy and strategic planning for micro and small companies: Consultoria empresarial e planejamento estratégico para micro e pequenas empresas”. Brazilian Applied Science Review, vol. 6, n. 4, 2022
POURASL, H. H. et al. “Solar energy status in the world: A comprehensive review”. Energy Reports, vol. 10, 2023
RATHKE, A. et al. “The impact of countries' transfer pricing rules on profit shifting”. Journal of Applied Accounting Research, vol. 22, n. 1, 2021.
RODRIGUES, T.; LIMA, R. “Impactos socioeconômicos da energia solar: criação de empregos e desenvolvimento regional”. Cadernos de Energia Sustentável, vol. 8, n. 4, 2023.
SACCARDO, R. R. et al. “Investment in photovoltaic energy: An attempt to frame Brazil within the 2030 passage target of the Paris agreement”. Cleaner Energy Systems, vol. 5, 2023.
SILVA, A. et al. Políticas públicas e incentivos fiscais no desenvolvimento da energia solar no Brasil. Journal of Solar Energy Studies, v. 15, n. 1, p. 89-105, 2022.
SILVA, A. P. et al. “Perceptions regarding the implementation of international financial reporting standards in Portugal and Brazil”. Journal of International Accounting, Auditing and Taxation, vol. 44, 2021
SILVA, R. et al. “Planejamento tributário sob a ótica dos tributos implícitos no nível corporativo em companhias abertas brasileiras”. Boletim de Conjuntura (BOCA), vol. 16, n. 46, 2023.
SILVEIRA, B. et al. “Incentives for photovoltaic energy generation: A comparative analysis of policies in Spain, Germany, and Brazil”. Energy Strategy Reviews, vol. 54, 2024.
TOSCAN, A. F. et al. “Photovoltaic solar energy in Brazil: a review”. Observatório de la Economía Latinoamericana, vol. 22, n. 7, 2024
WU, K. “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”. Advances in Accounting [2024]. Disponível em: . Acesso em: 23/02/2024.
ZENG, J. et al. “Policy involvement and policy consistency identification of supportive policies for SMEs”. International Entrepreneurship and Management Journal [2024]. Disponível em: . Acesso em: 23/02/2024.
ZHOU, F. et al. “The governance role of lender monitoring: Evidence from Borrowers' tax planning”. Advances in Accounting, vol. 63, 2023.