Do planejamento tributário enquanto instrumento legítimo das empresas garantirem o seu desenvolvimento e subsistência frente à elevada carga tributária brasileira

Abstract

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.