Planejamento tributário: Um enfoque na elisão fiscal

Abstract

The aim of this study was to show the need for the implementation of tax planning, as well as the company's analysis of the institute elision. The research methodology was guided on theoretical assumptions of the authors based on literature search and exploratory for the analysis and critical interpretation on the subject. With the search result it was concluded that regardless of company size, tax planning is important for the institution to achieve the desired success, providing thus an accurate calculation of the data. Is possible to check the tax planning that demonstrates the best results as regards the calculation of taxes, there fore, requires an accurate book keeping as well as accurate, thus allowing the company to make possible its true situation in relation to taxes. Thus, it appears that the tax planning helps the company in its growth, thus minimizing the occurrence of the generating factor, and consequently the taxes to be paid by enterprises, strengthening thus its grow thin the competitive market.