2019-08-072019-08-072019-08-072019-04-30http://localhost:8080/handle/prefix/151This work aims to build a business budget and also analyze the tax regime chosen by it. Business budgeting is a hugely important tool within any organization because from it the business can simulate and prepare for a variety of scenarios, thus considering what the best decisions are to make regarding their costs, expenses and investments. In relation to the tax regime, today the National tax system has three tax regimes, with several characteristics different from each other. They are: Presumed Profit, Real Profit and National Simple. When defining the choice of a company's tax regime, it is important to begin by comparing each regime's requirements with business characteristics, such as activity and forecasting, to analyze alternatives after this first assessment. Then you need to look at other information, such as forecasting how much the company should spend on operating expenses and employee salaries, and estimating the profit margin. This is because these values ​​are used as the basis for calculating various taxes and, as each tax regime has different rates, it is important to see which pays more according to the company's costs and expenses. The company chosen for these analyzes was USINAS SIDIDERURGICAS DE MINAS GERAIS SA - USIMINAS, a company established more than 50 years in the market with branches throughout Brazil that operates in the steel trading business, producing rolled, galvanized, iron ore and Custom steel.Acesso AbertoGestão orçamentáriaGestão estratégicaTributosCNPQ::CIENCIAS SOCIAIS APLICADASRelatório de Pesquisa