Planejamento tributário como instrumento contra a evasão fiscal

Abstract

The business sector is pressured to compete in the market with the quality of its products and at more affordable prices, but behind the price fixing, many do not see the amount of tax burden that the enterprise has to disburse in order not to be in debt with the Tax authorities. With this, there is a duality between the Fiscal State and the taxpayer, because on the one hand there is the State that depends on the collection of taxes to manage for the functioning of the state machine and on the other side the taxpayer that has a huge role to play. expenses to pay. The businessman disbelieves in the allocation of taxes, in view of the huge holes in the country's economy resulting from corruption, and sees money laundering, tax evasion and the destination of money to tax havens as a way to make a profit. Therefore, planning is a proposal for action that takes advantage of legal loopholes within the tax system to save and avoid tax evasion.