Tax Planning in Cost Reduction: A Study in a Medical Specialty Clinic in the City of Tianguá-Ce

This research refers to a case study in a medical specialty clinic, which focuses on care in outpatient clinics and offices, located in the Municipality of Tianguá-CE. The objective is to demonstrate the best taxation option, in order to produce greater profitability for the company and reduce taxes paid. To this end, a comparison of the tax regimes was developed: Simples Nacional and Lucro Presumido in the year 2022, highlighting the analysis of the main taxes to be paid within these regimes. With correctly executed tax planning, it highlights the best tax regime for the company, providing greater organization and profitability.