THE BOOKKEEPING OF THE RURAL PRODUCER'S CAIXA BOOK AS A TOOL FOR TAX PLANNING IN REDUCING IRPF

Abstract

Agribusiness is gaining more and more space every day in the globalized world, and is something well known. However, the world population has been growing at a rapid pace, demanding more food production and worrying global capacity. It is known, however, that among those largely responsible for producing more food are rural producers, highlighting the importance of small producers. In this context, this work seeks to present the importance of a tool for tax avoidance or good tax planning to assist rural producers. The case study, discussed in the debate, develops in the bookkeeping of the cash book, considered mandatory by legislation for a certain profile of producer. In addition, the Brazilian tax burden has been increasing and weighing significantly on small producers. To this end, it should be noted that during the SARS-CoV-2 pandemic, suffered by the world in the years 2020 to 2022, production costs rose significantly, putting an even greater burden on the already difficult scenario. As a resource, rural producers can use the cash book, as through bookkeeping it is possible to define tax planning with a view to mitigating the amount payable with Personal Income Tax - IRPF.

Keywords: tax planning, rural producer cash book, IRPF