Revisão de estudos acerca de planejamentos tributários entre os anos de 2017 e 2020

Abstract

Between 2017 and 2020, the field of tax planning underwent significant transformations. This research aimed to comprehensively review and synthesize the various strategies and innovations in tax planning that emerged during this period. A meticulous literature review methodology was employed, focusing on academic articles, reports and legal documents, excluding case studies. The findings revealed a marked increase in the sophistication of tax planning strategies, largely influenced by global economic challenges, technological advances and regulatory reforms. These strategies, while rooted in traditional practices, have incorporated new dimensions to accommodate the evolving tax and legal landscape. The study concluded that tax planning between 2017 and 2020 represented a dynamic interaction between strategy, law and global economic factors, requiring continuous adaptation and forecasting on the part of tax professionals and entities.