Estudo sobre o planejamento tributário e evasão fiscal

Abstract

The aim of this research is to analyze and highlight the complexity of different federal, state, and municipal taxes, which vary according to various factors such as the type of business, industry sector, legal nature, tax regime, and company size. This complexity often leads companies to face high tax burdens due to a lack of knowledge on the part of business owners. This can result in tax evasion, which can be both an illegal act involving fraud, omission, and the provision of false information, as well as a consequence of ignorance, leading to inadequate tax payments. In this context, the research focuses on examining the importance of tax avoidance, which involves the use of legal means to reduce the tax burden and costs for companies. Furthermore, it aims to provide insights into how taxation is carried out and how to find the most advantageous tax regime for a company at a given time. The primary goal is to provide information and guidance to help companies avoid tax evasion and make more informed decisions about their tax situation.