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ZENODO
Journal . 2025
License: CC BY
Data sources: ZENODO
ZENODO
Journal . 2025
License: CC BY
Data sources: Datacite
ZENODO
Journal . 2025
License: CC BY
Data sources: Datacite
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Planejamento Tributário como Instrumento de Redução Legal da Carga Fiscal nas Empresas Brasileiras

Authors: Barboza, Beatriz Gomes; Silva, Kevin Richard do Nascimento;

Planejamento Tributário como Instrumento de Redução Legal da Carga Fiscal nas Empresas Brasileiras

Abstract

Diante do desafio da alta carga e complexidade tributária no Brasil, o planejamento tributário emerge como uma ferramenta legal essencial para a redução da carga fiscal, promovendo uma gestão mais estratégica e eficiente, sem recorrer a práticas ilícitas. O objetivo deste estudo é avaliar o impacto do planejamento tributário na carga fiscal das empresas. Para isso, a pesquisa visa identificar os principais tipos de planejamento previstos na legislação brasileira, compreender o papel da contabilidade na estruturação dessas estratégias e analisar casos práticos de uso eficiente, demonstrando ganhos financeiros e legais. A metodologia se baseia na análise de referenciais teóricos (incluindo Oliveira, 2020, e Martins, 2018) e na observação de exemplos práticos de aplicação. Espera-se demonstrar que a gestão tributária adequada não só previne penalidades e reduz custos operacionais, mas também fortalece a governança corporativa e amplia a competitividade. Em contraste, falhas podem gerar multas, comprometer a imagem e dificultar o acesso a regimes fiscais vantajosos. Em resumo, o estudo reforça o planejamento tributário como instrumento vital para a saúde financeira das empresas brasileiras, destacando a contabilidade como aliada estratégica neste cenário econômico desafiador.

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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green