PLANEJAMENTO TRIBUTÁRIO COM USO DE CISÃO TOTAL PARA UMA EMPRESA DO LUCRO PRESUMIDO

Abstract

With a high tax burden and growing competitiveness in Brazil, it ends up making organizations look for alternatives that minimize operating costs and procedures that streamline the organizational process. As a result, this article aims to demonstrate the main concepts of tax planning and how the corporate reorganization can be used as tax planning, in the case of the total spin-off of a company inserted in presumed profit, giving rise to two new companies. Thus, through bibliographic research and studies carried out, the main theoretical references used were: Crepaldi, Glaser, Silva, Vey and Bornia. Thus, the hypothetical case study created by the author is used, which seeks to demonstrate, based on laws and regulations, so that the total split can contribute to the tax planning of organizations. The results obtained point to a reduction in the tax burden and a consequent increase in income for the year.