Planejamento tributário nas micro e pequenas empresas

Abstract

This paper aims to address the importance of tax planning in micro and small companies. Seeking to encourage the use of tax planning to reduce tax debts and to use it as a research methodology, bibliographic analysis, in addition to demonstrating with hypothetical study the results achieved with tax planning. Introductory notions involving taxation concepts are presented, as well as the fundamental elements of taxation and tax planning. It is possible to reduce the payment of taxes and that tax planning may be an instrument of competitive strategy, as a way for the company to fulfill its mission, guarantee its survival and maintenance in the market in the face of fierce competition. In this sense, the tax planning process gains importance, which, when properly elaborated, contributes substantially to the improvement of companies 'results through the optimization of tax costs, thus representing another option for organizations' competitive strategy.