Powered by OpenAIRE graph
Found an issue? Give us feedback
ZENODOarrow_drop_down
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
versions View all 2 versions
addClaim

O CENÁRIO TRIBUTÁRIO E A HIPERFESTA EM ARAGUARI-MG

Authors: Bento, Gustavo Gabriel Alves; Silva, Luisa Lopes Araújo; Gremonesi, Maria Eduarda Figueiredo; Gomes, Maria Eduarda Leopoldina; Nascimento, Yasmim de Paulo;

O CENÁRIO TRIBUTÁRIO E A HIPERFESTA EM ARAGUARI-MG

Abstract

A presente pesquisa analisa minuciosamente o impacto do sistema tributário na rede HiperFesta, situada em Araguari-MG, abordando a problemática das elevadas alíquotas impostas e da extrema complexidade na organização dos tributos sob o regime de Lucro Real. Defende-se que o objetivo primordial consiste em investigar de que maneira essa carga tributária afeta a gestão financeira da organização, buscando-se soluções estratégicas para a redução de custos operacionais. A metodologia fundamentou-se na Metodologia da Problematização com o Arco de Maguerez, utilizando observações práticas da estrutura organizacional e operacional da referida empresa. Os resultados evidenciaram que a complexidade tributária constitui o principal entrave, sendo exacerbada pela inflação e pelas disparidades regionais entre fornecedores. Conclui-se que o planejamento tributário é indispensável para a sustentabilidade competitiva do negócio. Para futuras pesquisas, sugere-se o monitoramento contínuo dos impactos da reforma tributária nacional na rentabilidade de empresas de médio porte. Tal estudo acadêmico reforça a importância fundamental de uma sólida formação prática em contabilidade e administração para o mercado de trabalho.

Keywords

Complexidade Tributária, Gestão Contábil, Lucro Real

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Upload OA version
Are you the author of this publication? Upload your Open Access version to Zenodo!
It’s fast and easy, just two clicks!