O planejamento tributário e a relação com a elisão fiscal: um estudo sobre a percepção dos alunos do 9º período do curso de graduação em ciências contábeis da UFCG - campus de Sousa - PB.

Abstract

The enterprises try to return more and more competitive. In individual, them they face enormous difficulties in the optimization of the operational results, on account of the complexity of the economical system. Inside this context, it is noticed that it is possible to point to the tax projection like instrument that is proposed indicating, inside the most advantageous strict field of the legality, the form of tax regime for the enterprise in the reduction of his tax costs. By means of a bibliographical study, realized-that the eliding taxation is a lawful is made in accordance with the legal system, which allows adopt a legal alternative less expensive or make use of shortcomings of the law. Therefore, this research had as objective find so exploratory the perception of students of the 9TH period of CCJS/UFCG tax planning and its relationship with eliding fiscal. So, we designed a structured questionnaire designed to demonstrate the socio-economic as well as knowledge and perception of respondents about the tax planning and its relation to tax avoidance. In which it perceives a young profile of these students, ranging in age up to 35 years. And 50% had only an education in public school, show 97% have knowledge of tax planning, recognizing the difference of tax avoidance tax avoidance. Already 57% said that both tax planning and tax avoidance is seen as a way of reducing the tax costs in order to analyze tax legislation and to seek better safeguards for the company legally. Before the boarded facts, it is clear that the tax projection looks in his essence for the biggest fiscal possible economy, if it reduced the load it would tax for the value really demanded by law, so that, it must not be carried out through the fiscal tax evasion. But, it must have like base, the fiscal elision, making use of the ways that there takes place before the realization of the fact creator in whom it looks to be of use of fiscal incentives of legal form, for getting tax ways less onerous, always supported on the licitude pointed by the legal standard.