Please use this identifier to cite or link to this item: http://repositorio.ufla.br/jspui/handle/1/10383
Title: Planejamento tributário como instrumento de gestão empresarial
Authors: Maciel Júnior, Vicente de Paula
Ribeiro, Maria Teresa Franco
Santos, Antônio Carlos dos
Keywords: Planejamento tributário
Planejamento tributário
Sonegação fiscal
Fiscal evasion
Administração de empresas
Industrial administration
Issue Date: 16-Sep-2015
Citation: LOPES, M. C. G. Planejamento tributário como instrumento de gestão empresarial. 2000. 90 p. Dissertação (Mestrado em Administração Rural) - Universidade Federal de Lavras, Lavras, 2000.
Abstract: The laws that compose the effective tributary system in Brazil were interpreted withthe objective ofdemonstrating when and in which circumstances there is legality or illegahty in the practices oftax planning adopted by the Brazilian taxpayers. Several applied interpretation methods were used together, in agreement with the case and with the values implicit inthe law. The analysis of the legislation allowed to verify that the Brazilian judicial system allows any taxpayer the possibility to plan their businesses ina way not to pay, to reduce in a significant way thetax burden oreven postponing the payment ofsome tributes attheir convenience. The legal fiscal economy is called tax avoidance. To be legal it is necessary that the action or the taxpayer*s omission be previous to the beginning of the tributary obligation and that the acts are not practiced as fraud or simulation. The economy obtained through illegal means is called tax evasion. It usually occurs after the beginning ofthe tributary obligation and/or resulting from theuseofconsent vices as a resuít, errors, coercion, simulation or fraud.
URI: http://repositorio.ufla.br/jspui/handle/1/10383
Appears in Collections:Administração - Mestrado (Dissertação)

Files in This Item:
File Description SizeFormat 
DISSERTAÇÃO Planejamento tributário como instrumento de gestão empresarial.pdf5,21 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.