LEASING AS A TAX PLANNING INSTRUMENT FOR THE LESSEE IN BRAZIL

Abstract

The objective of this study is to identify, analyze and demonstrate in a substantiated and relevant manner, in compliance with current and prevailing legislation, whether there are possible advantages in well-founded tax planning regarding leasing operations in the operational mode for the lessee in Brazil. Companies may use various means and instruments that, after being interpreted and evaluated, may lead to cost reductions and, subsequently, legally and maximally achieve the best economic and financial results for the entrepreneur. Thus, any advantage related to the process of reducing costs and expenses will be a significant difference that company managers will be able to achieve and add to the company's operations, which are always seeking present and significant opportunities in their operations. In accordance with the various controversial issues that are present in accounting theory and tax legislation, leasing in the operational mode will be discussed. The methodology used in the preparation is descriptive and bibliographical. According to a survey carried out in books, legislation, websites and indirect document analysis technique. Tax benefits and accounting aspects will be addressed and demonstrated in a comparative manner in the operational leasing operation, in two operations of a company, one of which is a leasing operation and the other a sales operation. The objectives were achieved with the significant identification that the tax taxes in the operational leasing operation are presented by the non-incidence of ICMS in the leasing remittance operations.