A Eficácia financeira do planejamento tributário sob a ótica da elisão fiscal: análise tributária em uma empresa do ramo de comércio de materiais de construção

Abstract

This study aims to analyze the financial success of tax planning, and identify the most appropriate tax regime from the perspective of tax avoidance, at the federal level, a company engaged in the trade of building materials in Dourados-MS. In view of the companies in the country are subject to a high tax burden, it is a requirement in decision-making in the matters of tax savings through tax avoidance. Tax planning becomes a great object of business management, for a correct tax framework allows tax load reduction. However, it also reinforces the need for entrepreneurs and professionals in accounting are current with tax laws in all aspects, so that they can provide information for decision making. Through a tax analysis in this study, the tax regimes were compared that fit with the real situation of the company in the periods 2013, 2014 and 2015, aiming to inform whether it was framed correctly to obtain a tax savings. The choice for Real Quarterly Profit proved less costly to the company, it allows tax benefits allowed by law that offers more financial benefits to the company.