PSYCHOPATHY AND ITS IMPLICATIONS IN CRIMINAL LAW

legal and criminological challenges

Abstract

This study was carried out to address the Brazilian tax system that determines how companies must pay their taxes. For this purpose, a tax model provided for by law was established, which stipulates the rules that companies must follow in determining their tax income, so that through tax planning it is possible to select a tax regime with a lower tax burden for companies. To achieve the research objectives, the method used was a bibliographical survey of authors focused on the topic, which contributes to the timely presentation of concepts beneficial to the understanding of the object of investigation and to support the analysis of the taxation regime Given the data obtained and the analysis carried out, it was formulated that Tax Planning is a fundamental tool for legally reducing companies' tax costs, taking as a basis for its development the information generated and demonstrated in accounting.