2022-10-042022-10-042022-10-042019-11-01http://localhost:8080/handle/prefix/3916Agribusiness has gained increasing prominence in the Brazilian economy and for this reason has attracted more and more professionals from different areas and provoked a development in the area of ​​management of rural activities. In this way, accounting professionals can contribute in several aspects in this new moment of agribusiness in the country, being that a of the points to be worked on is the tax planning of small producers, which in most choose to continue working as an individual, but depending on the situation, there may be other more advantageous options. Therefore, in this article, Three options are presented that can be chosen by producers, namely: the person physics, the national simple and the presumed profit, in addition to some simulations that were carried out in order to demonstrate the importance of tax planning in the management and in the final result of a small rural producer.Acesso AbertoAGRONEGÓCIOPLANEJAMENTO TRIBUTÁRIOCNPQ::CIENCIAS SOCIAIS APLICADASRelatório de Pesquisa