Planejamento tributário – sua importância na adequação do regime tributário como a melhor opção de elisão fiscal

Abstract

This study aims to verify and analyze based on tax planning the less costly framework with greater tax avoidance for an agricultural company that operates in the retail trade and wholesaler of beef in the city of Dourados-MS. In view of that the organizations established in the country are subject to a high tax burden, it is necessary that the accounting officer for the framework has prudence in decision making and considers all relevant information at the time of tax planning, aiming at greater tax savings for the organization. tax planning is an auxiliary tool object in the management of the organization, because when performing the proper framing, is proportionate the reduction of the tax burden. however it is necessary that accounting professionals keep well informed of all tax legislation, so that it is possible to offer reliable information for decision-making. For this, comparisons were made in the tax regimes that could fit the real situation of the company based on tax documents such as tax books, balance sheets and demonstration of the result of the exercise, having been analyzed the period of understanding between 2018 the 2020. From that, an average of the results in the analyzed periods was performed and an estimate of the result for the following exercise. Based on the data analyzed, it was found that the analyzed company had a more adequate tax regime. That said, it was concluded that the least onerous alternative was for the company to continue in the real profit tax regime.