Planejamento tributário (a gestão tributária) no agronegócio

Abstract

This article seeks to understand and discuss tax management in agribusiness, due to the complexity of the topic and the high tax burden applied in the country, which makes the lack of tax planning cause a company to pay a high amount of taxes. In view of this, tax planning is no longer just a tool and is seen as a means of survival of companies. For the composition of this study, a bibliographic and descriptive review was chosen, based on basic theoretical and doctrinal concepts on Tax Management and Agribusiness and a case study on a rural activity property, which will help to achieve the main objective of this research that is to understand and reflect on the useful procedures to be adopted by the taxpayer, in order to know the benefits that can be obtained through tax planning, as well as the reduction, postponement or cancellation of taxes, providing security to the activity and greater results for the business.