Planejamento tributário no agronegócio familiar no Brasil

Abstract

Family farming refers to an agricultural production system based on small rural properties, managed by families who depend mainly on family work. These properties usually have a limited area of land, and production is geared towards subsistence and the local market. Family farming plays an important role in food security, rural development and the preservation of local culture. Tax planning involves legal strategies and techniques to optimize the tax burden of an individual or legal entity. It consists of analyzing and organizing financial activities in order to take advantage of tax benefits, reduce taxes paid and ensure compliance with tax obligations in accordance with current legislation, including the choice of the most appropriate participation regime, and the identification of tax incentives, the use of tax4 deductions and credits, among other strategies. Law No. 11,326/2006 was enacted in Brazil with the aim of strengthening and promoting sustainable rural development. It establishes criteria for income, cultivated area and family labor to identify who fits into this category, it also addresses issues such as access to land, rural credit, technical assistance, product marketing, minimum price guarantee policies, seeks to provide conditions for family members to have better opportunities for production and socioeconomic development, encouraging the reduction of inequalities and promoting social inclusion in rural areas. In comparison with the laws and advantage of the family farmer, it was found that the natural person is the best choice, it allows greater flexibility in business management, the rural producer can have direct control over his operations and make decisions without the more complex formalities and legal obligations associated with the constitution of a legal entity. The method used is hypotheticaldeductive discursive and is used as a research methodology, through a bibliographical analysis of scientific articles, books and magazines, with the objective of raising information and knowledge on the subject. The study does not intend to exhaust the theme, but to contribute with the objective of raising information and knowledge. Finally, the bibliographical references used in the research. the rural producer can have direct control over his operations and make decisions without the more complex formalities and legal obligations associated with the formation of a legal entity. The method used is hypothetical-deductive discursive and is used as a research methodology, through a bibliographical analysis of scientific articles, books and magazines, with the objective of raising information and knowledge on the subject. The study does not intend to exhaust the theme, but to contribute with the objective of raising information and knowledge. Finally, the bibliographical references used in the research. the rural producer can have direct control over his operations and make decisions without the more complex formalities and legal obligations associated with the formation of a legal entity. The method used is hypothetical-deductive discursive and is used as a research methodology, through a bibliographical analysis of scientific articles, books and magazines, with the objective of raising information and knowledge on the subject. The study does not intend to exhaust the theme, but to contribute with the objective of raising information and knowledge. Finally, the bibliographical references used in the research. with the aim of raising information and knowledge on the subject. The study does not intend to exhaust the theme, but to contribute with the objective of raising information and knowledge. Finally, the bibliographical references used in the research. with the aim of raising information and knowledge on the subject. The study does not intend to exhaust the theme, but to contribute with the objective of raising information and knowledge. Finally, the b