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.
