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ESTRATÉGIAS PARA UM PLANEJAMENTO TRIBUTÁRIO EFICAZ NA GESTÃO DE NEGÓCIOS
Resumo
Objetivo. O artigo tem como objetivo identificar as principais tarefas, condições, métodos de implementação, definição de metas e etapas da organização do processo de planejamento tributário.
Métodos. Os autores utilizaram publicações científicas e os resultados de uma pesquisa com especialistas para determinar a importância das principais tarefas e condições da organização do planejamento tributário empresarial.
Resultados. Com base na análise da literatura científica e na pesquisa de especialistas, foram determinadas as abordagens do conceito de planejamento tributário empresarial, as principais tarefas do planejamento tributário empresarial e as condições para a organização do planejamento tributário empresarial.
Conclusões. Os autores concluem que o planejamento tributário é um componente importante e integral do sistema de planejamento empresarial e um processo sequencial sistematicamente organizado de redução legítima das obrigações fiscais das empresas. O principal objetivo do planejamento tributário é garantir a eficiência das atividades e a competitividade, reduzindo os custos tributários, otimizando os pagamentos e a carga tributária e minimizando os riscos tributários. O planejamento tributário deve ser baseado em condições para sua implementação e realizado de forma abrangente, consistente e com a ajuda de meios especialmente selecionados.
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DOI: http://dx.doi.org/10.21902/Revrima.v3i45.7301
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