TAX PLANNING: THE IMPACT ON MICRO AND SMALL MEDICAL COMPANIES EQUIVALENT TO HOSPITALS

Abstract

The present work intends to review the tax legislation verifying the possibilities applicable to medical companies to optimize tax planning. The focus is on the alternative of hospital equivalence, which is one of the legal provisions to reduce the presumptions of profit and directly influences the calculation basis of taxes directly applicable to it, specifically IRPJ and CSLL. However, legal criteria must be observed in order to carry out this reduction, which must comply with criteria and be aligned with public interests in the health sector. It is necessary to compare this tax opportunity to other taxation regimes or even with the context applicable to the company.