Gestão tributária na construção civil: perspectiva dos escritórios de contabilidade de São Luís (MA)

Abstract

Tax management is built on the process of tax management in organizations, which includes planning, analysis and control. This process is also present in construction companies, in this sense, this work has as its general objective to analyze how accounting firms in Ludovicenses carry out the process of tax management in construction companies. And as specific objectives: to highlight how the processes of tax management happen in accounting offices for companies in the construction sector in the capital city of Ludovic; to know the process carried out by accounting offices to present a tax planning for construction companies; to identify if accounting offices present a tax management plan for their clients in the construction sector in Ludovic. To reach the proposed objective, a questionnaire was carried out to verify if the offices have clients from the construction industry and, secondly, to verify how they were organized. The conclusion was that the large-sized offices carry out tax management for the construction companies, while those of small size do not carry out this type of management.