The importance of tax planning in Brazil
The importance of tax planning in Brazil
DOI:
https://doi.org/10.51473/rcmos.v1i1.2025.975Keywords:
Tax Planning. Brazilian Tax System. Tax Avoidance. Tax Strategies.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.
Downloads
References
Constituição da República Código Tributário Nacional
Artigo publicado na Revista CEPPG – Nº 25 – 2/2011 – ISSN 1517-8471 – Páginas 184 à 196 https://www.portalcatalao.com/painel_clientes/cesuc/painel/arquivos/upload/te mp/51c23e8670bb3aeef7da564aa767d33b.pdf
Downloads
Additional Files
Published
Issue
Section
Categories
License
Copyright (c) 2025 Renata Carvalho da Luz (Autor)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This means you are free to:
- Share — copy and redistribute the material in any medium or format.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The use of this material is conditioned upon proper attribution to the original author(s), providing a link to the license, and indicating if changes were made. The license does not require permission from the author or the publisher as long as these conditions are met.
The Creative Commons license logo is displayed permanently in the footer of the journal.
The copyright of the manuscript can be retained by the authors without restrictions and can be requested at any time, even after publication in the journal.
