Impacto dos regimes tributários na formação de preços e na competitividade das licitações públicas: um estudo de caso sobre a prestação de serviços continuados de motoristas da UFT

Abstract

This study focuses on the impact of different tax regimes on price formation and competitiveness in public procurement, specifically analyzing the contracting of continuous driver services at the Federal University of Tocantins (UFT). Using a qualitative approach that combines bibliographic research, document analysis, and a case study, the research examines the relationship between taxation and both estimated and contracted costs in pricing spreadsheets. The study is justified by the need to understand how the choice of tax regime affects cost-effectiveness and efficiency in public contracts. The central research question is: how do different tax regimes affect price formation in bidding processes for continuous driver services at UFT? Initially, it was hypothesized that the Presumed Profit regime would offer greater competitiveness due to its lower tax burden. However, the data analyzed revealed that companies under the Actual Profit regime presented, on average, the lowest costs per contracted position, possibly due to the appropriation of tax credits throughout the contract. The study also identified that, despite high participation, no companies under the Simples Nacional regime were awarded contracts, which may be related to legal restrictions on outsourcing labor services. In addition to UFT, public procurement data from other federal higher education institutions were analyzed, allowing the identification of patterns among tax regimes, contract durations, and offered prices. The findings reinforce that tax analysis is a strategic element in cost estimation, particularly in module 6 of the Pricing and Cost Spreadsheet (PCFP), and that proper tax planning in public procurement can enhance cost-effectiveness and ensure greater efficiency. Finally, the study contributes to improving public management by providing technical insights for public managers and procurement agents regarding the importance of tax regime analysis in promoting competition and efficiency in public procurement processes.