Use este identificador para citar ou linkar para este item: http://104.156.251.59:8080/jspui/handle/prefix/598
Título: Do planejamento tributário enquanto instrumento legítimo das empresas garantirem o seu desenvolvimento e subsistência frente à elevada carga tributária brasileira
Autor(es): Andrade, Raimundo Luiz de
lattes.cnpq.br
Freire, Marco Valério Viana
lattes.cnpq.br/
Palavras-chave: Planejamento
Tributário
Fiscal
Elisão
Evasão
Tributos
Planning
Taxation
Fiscal
Avoidance
Evasion
Tributes
Data do documento: 24-Jul-2018
Editor: Universidade Catolica de Salvador
Resumo: Brazil is considered one of the countries with the highest tax rate in the world losing even to more developed countries such as the United States and Spain. In turn, the collection of the various taxes provided for in the country's legal system, as well as its high tax rates, has generated dissatisfaction among taxpayers who cannot even claim that there is effective and quality compensation by the State, given the precariousness of public services that it offers you. There is a growing demand for taxpayers, legal entities, by lawful means of reducing the tax burden, considering the expressive, that is, asphyxiating tax collection carried out in the country. Therefore, the present study aims to analyze tax planning as a legitimate and necessary instrument to ensure the development of business activity in view of the high tax burden practiced in Brazil, its legal forecast and other aspects.
URI: http://104.156.251.59:8080/jspui/handle/prefix/598
Aparece nas coleções:Ciências Sociais Aplicadas > Direito

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