Planejamento tributário: um instrumento imprescindível de decisões presentes em detrimento de implicações futuras

Abstract

This study's main scope, explain about tax planning instrument, as well as its meaning, goals, details and interpretations clearly and accurately. Underscoring it by designing various authors, with respect to matters concerning the containment of tax burden. An emblematic theme, which involves all the organizational structure and economic equilibrium of entrepreneurial societies. Reflection of the Brazilian tax burden, which is evaluated as one of the existing high and complex world, imposed by the Government, through the National Tax System. Scenario that has brought impactful consequences that negatively refer competitiveness, profit margin and tax commitments, given the high operating costs. And in addition, the survey observed that the inherent characteristics of the three tax regimes: taxable income, deemed profit, and National Simple. In addition, practically, it carried out a comparison based on the income of statements, the three modes. To identify surplus paid or payable taxes. Therefore, cite the regime and the cheapest way in tax avoidance. Therefore, mention the implications in the event of fraud or evasion to circumvent the tax authorities. What about the methodological set, guided is an exploratory-descriptive from theses, dissertations, articles, monographs, books, periodicals and specific sites, to give consistent study. Corroborating so directly to emphasize preventive tool legal basis, showing there, since it is no longer just a present advantage, becoming a defining issue for the future survival of marketing companies.