PLANEJAMENTO TRIBUTÁRIO E A SUA RELEVÂNCIA NA RENTABILIDADE DA ENTIDADE

Abstract

In a scenario with accelerated changes in market competitiveness and with the Brazilian tax burden being one of the main obstacles for the country's domestic market, it is essential that organizations adopt a tax planning capable of developing a lawful strategic vision to manage the collection of taxes as cost-effectively as possible. Therefore, the purpose of this article is to demonstrate the relevance of tax planning as a preventive management tool for the lawful tax economy, demonstrating the limits imposed by the legal system on the behavior of taxpayers that aim to reduce the impact of the tax burden on the operation of their entity. As a scientific methodology, bibliographical research was used based on the National Tax Code, Brazilian Accounting Standards and publications by authors such as Machado, Tôrres, Sousa and Fabretti. In light of the above, it is worth considering that with tax planning it is possible to analyze each taxation regime, in order to compare each of them and identify the regime with the lowest tax burden and the least burden, individually and specifically for each organization, reducing the burden tax, avoiding administrative and financial strain.