Year: 2025
Type: article
Abstract: This article addresses the importance of tax planning in Brazil, a country with a complex, unstable, and historically rigid tax system. The main objective is to explore the fundamental concepts, main strategies, and relevance of the correct application of tax planning for companies and individuals. The work uses a bibliographic research methodology in reliable sources such as legislation, case law, doctrine, and recent academic articles. Basic concepts such as taxes and their types are defined, in addition to addressing the difference between tax avoidance, evasion, and tax evasion. Several legal tax planning strategies are presented. The steps of successful tax planning are detailed, from the analysis of the current scenario to implementation and monitoring. The three types of tax planning are also explored: operational, strategic, and tactical. It is concluded that tax planning is an essential tool for financial management and business success in Brazil, providing a legal reduction in the tax burden.
Author: Renata Carvalho da Luz
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410057338