Planejamento Tributário

Uma Visão Teórica

Abstract

This article aims to approach in a simple way the importance of tributary planning, presenting its methods for companies to obtain better results. Understand which is the best way of correct taxation for organizations, with the choice of tributary regime and its framework will be defined the incidence and calculation basis of federal taxes, making clear that each company can choose one or three forms of taxation, specify applicability of laws to be legal before the State, make a brief contextualization about taxes and their species. The objective of the tributary planning proposes to transmit the mechanisms by law, that can extend eventualities in the minimization of taxes, presenting some licit and illicit measures, pointing out adequate events that will point out the benefits managed by the correct taxation of each company. Finally, the tributary planning is a way to prevent the payment of exorbitant values destined to the taxes, through the legal criteria that govern the legislation.