Os limites legais entre evasão e elisão fiscal do ITCMD no planejamento sucessório.

Abstract

This research aims to observe the limits between tax evasion and avoidance in the ITCMD applied to succession planning, in the difficult mission of establishing criteria that combine the maintenance of legitimate tax efficiency without violating the legal limits, seeking to harmonize individual and collective interests. Analyze the reluctance to plan the distribution of post-death assets, giving way to succession planning, as changes in family relationships directly affect the legitimate, acting as a crucial tool to anticipate and organize the distribution of assets, respecting the owner’s wishes. Point to joining of private interests in the transfer of goods and the State, by establishing the specific tax, the ITCMD, as a promoter of the first signs of tax planning, seeking to reduce the tax burden. In this sense, how general objective is to analyze the fine line between the institutes, within a a tax and inheritance analysis, under the ITCMD approach. As a methodology, the research will adopt a qualitative and descriptive approach, with an applied nature. It will use bibliographical research to support the study, using the method comparative to analyze tax evasion and avoidance strategies in planning succession.