SOUSA, N. G.; http://lattes.cnpq.br/6133723097944284; SOUSA, Nadjany Gomes de.
Résumé:
The aim of this study is to verify the use of tax planning by industrial firms In the city of Cajazeiras - PB
option in the form of taxation. The research was carried out with eighty-seven industries. Adjustments
were made with the technique through the literature and documents, and directly through a survey
through questionnaires with objective questions that dealt about Tax Management tool drawing on the
use of tax planning as a tool for decision making , regarding the choice of mode of taxation, noting
also the importance of using this service for business. The type of research, this was characterized as
descriptive and exploratory, seeking to identify aspects of the use (or not) of tax planning. It was found
thai there is a predominance of txunpiinias thai do not uso iho lax planning and that they have
knowledge about the importance of this management tool.