Procedimentos de auditoria que auxiliam na realização de um planejamento tributário nas organizações empresariais estabelecidas no Brasil

Abstract

The high tax burden in the country is a topic of criticism and concern for brazilian taxpayers. The vast and complex tax legislation currently implemented in the national territory makes it even more difficult to understand and apply the main institutes and purposes attributed to the tax. In the business sphere, the main producer of the amount collected annually, limiting the costs and expenses incurred in the production or circulation of property and/or services becomes an essential characteristic for the development of companies. Therefore, in view of the difficulties encountered by businesspeople in maintaining their activities in the country, this paper addressed the need to carry out solid “tax planning” in business organizations located in Brazil. To this end, the factual and theoretical foundations surrounding the topic were discussed, such as: the importance attributed to the principle of human dignity with regard to the understanding of tax law in the Democratic State; the general panorama of the current fundraising activity undertaken in the country, and; the differentiation between (legal) “avoidance” and (illegal) tax “evasion”. Furthermore, the research also focused on the study of some procedures intrinsic to the audit accounting technique necessary to offer greater support for the implementation of a legitimate and effective tax strategy. Finally, regarding the methodology used to analyze the topic, this paper carried out descriptive-qualitative research, using bibliographic and documentary means to support its analyzes and conclusions.