Elisão fiscal x evasão fiscal : consequências a longo prazo para as empresas decorrentes da escolha entre elisão ou evasão fiscal

Abstract

The present work had as general objective to analyze the comparative aspects of tax avoidance as a tax planning tool and tax evasion, considered a crime, according to the law, to identify the consequences generated to the entrepreneur, resulting from one of these methods. The study consisted of comparing tax avoidance and tax evasion, and verifying their impacts when applied to the company, through the use of tax benefits or illegal methods, such as tax evasion. The methodology used was through bibliographical research, studying the tax law and analyzing the existing material, in order to understand the research problem mentioned. The information obtained through bibliographical research served as a basis for understanding the concepts of tax avoidance and tax evasion, and their applicability, in the daily lives of companies. The results obtained by the study indicate that the orientation of an accountant is essential to help the entrepreneur in his decision-making, so that, when opting for a lawful tax planning, he has at his disposal the means to reduce his tax burden and postpone the payment of taxes, thus generating veracity in its financial statements and increased profit, on the other hand, those who opt for tax evasion, by defrauding and manipulating the information disclosed by the company, may suffer punishments provided for by law, such as imprisonment and a fine. It is concluded that when tax avoidance is practiced, there are more advantages for the company, with the use of credits and tax incentives offered by the government, generating competitiveness and jobs in the market, and by evading, it causes an illegal advantage over other companies, causing serious consequences for those who practice this act of tax evasion, harming not only the company, but the taxpayer himself.