Tax Restructuring and Strategic Accounting Monitoring: Foundations for Corporate Tax Efficiency

Abstract

This article analyzes tax restructuring and strategic accounting monitoring as fundamental tools for promoting tax efficiency in Brazilian companies. Based on a qualitative approach, with bibliographic review and normative analysis, it discusses how the correct choice of the tax regime, combined with active accounting monitoring, can directly impact the competitiveness, financial sustainability, and legal compliance of organizations. Many companies, due to lack of technical knowledge or absence of specialized accounting advisory support, remain classified under tax regimes that do not correspond to their operational reality, resulting in undue tax payments and risks of sanctions. In this context, tax restructuring is configured as a strategic process that requires planning, analysis of the production chain, and a deep understanding of current legislation. The article also contextualizes the challenges imposed by the current Brazilian Tax Reform, which, by redesigning key pillars of the national tax system, forces companies to constantly adapt. Accounting monitoring becomes even more relevant, acting preventively and strategically in the face of legislative changes and their economic effects. It is concluded that, in an environment of high tax complexity and frequent regulatory changes, tax restructuring should not be treated as an isolated measure, but as a continuous practice. Accounting, when integrated into business strategy, is an essential element to ensure compliance, reduce costs, and sustain organizational growth in the long term.