TAXATION OF RURAL ACTIVITY IN POULTRY FARMING: A COMPARATIVE ANALYSIS OF TAX REGIMES IN A CASE STUDY IN PARANÁ

Abstract

The tax structure applied to rural activities directly influences economic efficiency and profit formation in integrated poultry farming. In this context, the choice of an appropriate tax regime represents a strategic decision with significant effects on tax burden and profitability. This study comparatively analyzed the tax burden imposed on an integrated poultry producer in the state of Paraná, Brazil, aiming to identify the most advantageous tax regime among the Individual Income Tax (IRPF – Rural Activity Cash Basis), Simples Nacional, Presumed Profit, and Actual Profit regimes. The research is characterized as a case study with a quantitative and descriptive approach, based on real data on revenues, expenses, and investments recorded by the producer, considering exclusively the legislation in force for the 2022 fiscal year to ensure comparability among the analyzed regimes. The results show that the Rural Activity IRPF (cash basis) regime presented the lowest tax burden, corresponding to 2.34% of annual revenue, followed by the Presumed Profit and Simples Nacional regimes, which showed intermediate and similar tax burdens of 5.93% and 6.07%, respectively. The Actual Profit regime exhibited the highest tax burden, reaching 21.56% of revenue, mainly due to the incidence of PIS and COFINS contributions on gross revenue under the non-cumulative system. It is concluded that the choice of tax regime has a direct impact on the economic outcome of rural activity, even in scenarios of positive profitability, with the Rural Activity IRPF (cash basis) being the most tax-efficient alternative for producers with a profile similar to that analyzed. The study reinforces the relevance of tax planning in rural activities, highlighting the need for periodic assessments based on reliable data and compliance with current legislation.