TAX PLANNING AS A BUSINESS MANAGEMENT TOOL IN THE LIGHT OF THE BRAZILIAN LEGAL FRAMEWORK

Abstract

The present work aims to carry out an analysis of the legal limits of tax planning practiced by business organizations as a strategic management tool, especially its best known form, which is tax avoidance. This instrument respects the anti-avoidance rules in force, as provided for in article 116, sole paragraph, of the National Tax Code, the highest legal diploma of our legal system, when it comes to tax legislation. It will deal, at first, with the constitutional principles related to the theme in question, addressing the birth and implementation of the legal-tax relationship, then the concept and definition of tax planning will be discussed, and, finally, an analysis will be carried out regarding the possibilities of competitive and financial improvements of a company as a result of its tax planning.  based on tax avoidance, without having the need, therefore, to resort to illegal practices of tax evasion.