Abstract:
The purpose of this article is to demonstrate the importance of tax planning in decisionmaking
for managers and its positive impact on businesses. Through a hypothetical
case study of a service company in the machine repair sector, it is possible to analyze
the relevance of tax avoidance in decision-making, considering the specific
characteristics of the company and the key aspects to be implemented. In this light, the
significant value of accounting professionals is highlighted, as they have the
knowledge and capacity to guide their clients in avoiding mistakes. The hypothesis of
this article is that by adopting a tax regime with a high tax burden, the organization may
face various challenges in its economic development and financial health. The
Brazilian national tax system, characterized by its complexity and diversity of taxes,
requires careful analysis to avoid excessive burdens and ensure the competitiveness
of companies. Despite its complexity, it offers instruments and principles aimed at
ensuring fiscal justice and efficiency in tax collection, while also challenging companies
to adopt effective tax planning to optimize operations and reduce tax burdens within
legal limits. Therefore, the main objective of this writing is to present the efficiency of
tax planning is indispensable for the company’s growth. The methodology adopted in
this work is a bibliographic review and a hypothetical case study, focusing on relevant
aspects for the company, such as tax modes, the impact of tax planning on the
business’s competitiveness and profitability, and improvements in decision-making. It
is concluded that tax planning is an essential tool for optimizing financial resources in
organizations that intend to grow in the market. The study demonstrated that choosing
the appropriate tax regime and implementing legal strategies can significantly reduce
the tax burden, increasing the company's profitability and competitiveness. It is also
important to highlight the importance of constantly monitoring legislation and tax
operations, in order to ensure compliance and take advantage of tax opportunities. In
this way, tax planning is consolidated as a strategic differentiator in business
management.
