A percepção dos estudantes de ciências contábeis da UFPB acerca do planejamento tributário

Abstract

The professional accounting has become of paramount importance for companies in the tax issue. With the increasingly competitive and in a country where the tax burden consumes much of their PIB market, having this professional with a wealth of accounting and legal expertise can make a difference to the legal reduction of the payment of their taxes . The research had as objective to analyze the general opinion of students of accounting sciences UFPB about the importance of tax planning. It is characterized as an exploratory research with survey data, data collection was conducted through a questionnaire composed of five closed questions, being divided into two parts the first being as a means of identification of the student profile containing three questions and the second part on tax planning and its importance with two issues, with the latter two with Likert type scales. The total sample surveyed was 130 students representing 61.9 % of total students who already studied Tax Accounting discipline. The results showed that tax planning is a subject of much relevance to the professional accounting sciences and their application in business is crucial.