Os limites legais do planejamento tributário no ordenamento jurídico brasileiro

Abstract

Tax Planning is a management tool to structure an economic-fiscal life of a company, in order to reduce investment and profits. The present article makes an evaluation about the complexity of the Brazilian tax system, as the main differences between tax avoidance, tax evasion and avoidance, based on its main principles interpreted according to the majority doctrine. Public method for on the 104 laws problem in the tributary legislation in Brazilian, has not been legal to end of the issue the big issue in the tributary laws, with the public districts are the dictation of hierarchical litigation. What is sought with the academic work, is a soundtrack of a series to be able to enroll in the subject more in depth, based on the forms already enshrined in the Tax Law.