A importância do planejamento tributário das organizações como estratégia de negócio: um estudo de caso

Abstract

Cost reduction is the strategy most discussed and applied in the management of every company these days, especially in an unstable economy like the Brazilian economy. As a result, accounting professionals are best prepared professionals, better able toprovide to senior management and the management tools necessary to reduce costs and expenses, especially with regard to tax planning. The present work shows, throughcomparative analysis, the legal means that allow reducing the tax burden without hurtingthe legal principles, the so-called tax avoidance. The administration may benefit from tax planning to make your choices and depending on that choice, triggering taxable eventsin lower taxes, thereby decreasing the recollection of them. Tax planning studies willprovide administration, based on current legislation, by calculation, management procedures, establishing internal controls, improve management information and accounting information, which will enable the best choice for arrangements to be applied and provides further reducing the tax burden.