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, Veyand 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.
