TAX PLANNING AS A MEANS TO REDUCE THE TAX BURDEN IN BRAZIL

Abstract

This study addresses tax planning as a strategic tool to tackle the challenges posed by Brazil's high tax burden and complex fiscal system. Based on legal principles and economic concepts, the research explores the importance of legitimate tax practices, such as tax avoidance, as opposed to tax evasion, which is an illegal act. The legal boundaries set by the General Anti-Avoidance Rule are examined, including the risks of excessive interpretations by tax authorities, as well as the benefits and tax incentives that can enhance competitiveness and business growth. Lastly, the relevance of corporate restructuring in the context of tax planning is discussed, highlighting practical cases and the financial gains achieved through strategies like spin-offs, mergers, and acquisitions. This study aims to demonstrate how tax planning, when applied ethically and responsibly, can contribute to business sustainability and a fairer tax system.