Um estudo sobre a escolha dos sistemas de tributação existente na legislação, no processo de planejamento tributário na visão dos alunos concluintes do curso de Ciências Contábeis da UFCG - Campus de Sousa.

Abstract

With the ever increasing degree of competitiveness in the companies the managers are looking for more each day the reduction of costs. It is in this context that the need arises a basic tax planning for all taxpayers be they physical or legal persons, enabling the decision-making in advance in an attempt to find legal means to reduce the tax incidence, taking preventive measures, by analyzing the best way to postpone the fact generator that give compulsory payment of taxes, influencing the maximization of profits and reduction of the tax burden in a legal manner, accommodating the company in an appropriate regime, which will contribute to decision-making early consequently the maximization of profits. This work has as main objective raise the perception of student conclusive course of accounting sciences the UFCG/Campus de Sousa-PB, about tax planning in accounting. To achieve this objective was accomplished a bibliographical study, the data collection instrument was a questionnaire was carried out with 42 undergraduate students. Of these, 96% indicate they have knowledge about the tax planning and 81% know what are the taxation schemes established by law, It is essential to understand the tax system, knowing that the taxes directly influence in the financial management of companies. For this reason it is necessary a good tax planning to try to put the company in an appropriate regime for the reduction of the tax burden, being possible to practice economy of 1,083.9 without violating the law.