Considerações gerais da efetividade das medidas de planejamento tributário e seus efeitos

Abstract

This legal monograph focuses on the general considerations regarding the effectiveness of tax planning measures and their effects in the Brazilian business context. Initially, it explores the multifaceted concept of tax planning, from its definition and fundamental principles to its historical evolution and the significant legislative changes that have shaped it. The different types of tax planning are analyzed, with emphasis on the crucial distinction between legal practices (tax avoidance) and potentially abusive ones. The strategic relevance of tax planning for large companies is highlighted, considering its impact on financial management and competitiveness. Subsequently, the research investigates the inherent problems associated with the practice of tax planning, focusing on the fine line with tax evasion and abusive planning, as well as the implications of tax inequality and the challenges faced by the tax authorities in the supervision and regulation of these complex strategies. The tax legislation relevant to planning is examined, encompassing constitutional principles, infraconstitutional norms, and relevant jurisprudence. Finally, the monograph proposes solutions and improvements to the system, including reforms in tax legislation, the enhancement of supervision and control mechanisms, and the promotion of greater tax equity.