PLANEJAMENTO TRIBUTÁRIO NAS PMES E A CONTRIBUIÇÃO DA CONTABILIDADE

Tax planning is an essential tool for the efficient management of small and medium-sized enterprises (SMES). The correct choice of the tax regime and the use of fiscal strategies can significantly reduce tax costs, improve competitiveness, and ensure tax compliance. Accounting plays a fundamental role in this process by providing accurate information and detailed analyses that enable entrepreneurs to make strategic, data-driven decisions. Moreover, tax planning supports financial control, prevents tax penalties, and offers a broader understanding of the company’s economic performance. This article discusses the importance of tax planning for SMEs, how accounting contributes to its implementation, the main challenges faced by these companies, and the best practices that can be adopted to achieve efficient and sustainable tax management.