TAX PLANNING IN PUBLIC ORGANIZATIONS AS A FORM OF COST REDUCTION

Authors

  • Bruno Matheus Vicente de Medeiros UNADES
  • Lubercia Saraiva Alvares dos Prazeres UNADES - Universidad Del Sol

Abstract

The main objective that led to the preparation of this work is to determine the tax regime that best fits the company making lower your taxes always being supported by legislation. The development of this study was based on literature searches in books, laws, articles and magazines and was also carried out a case study developed in a company located in the city  of Londrina, where we applied the tax planning based on real  information.  It  was  established in the tax Simple National Income in Real and Assumed Income, may conclude that  the National was  the single tax  regime that best  fit  the   company,   according   to   their peculiarities, generating cost savings.

Keywords: Tax Planning. Regimes of Taxation. Taxes. Cost-Cutting.

Author Biographies

Bruno Matheus Vicente de Medeiros, UNADES

Bachares em Direito pela Faculdade Integrada Barros Melo; Pos Graduado em Gestao e Docencia no Ensino Superior; Mestrando em Ciencias Juridicas pela Universidad Del Sol; Presidente da Comissao de Processo Judicial Eletronico da OAB Subseccao Olinda-PE; Advogado.

Lubercia Saraiva Alvares dos Prazeres, UNADES - Universidad Del Sol

Bacharel em Direito pelo Instituto de Educacao Superior de Olinda; Pos graduada em Direito Publico pela Faculdade INESP; Mestranda em Ciencias Juridicas pela Universidad Del Sol. Advogada.

Published

2020-12-12

How to Cite

Vicente de Medeiros, B. M., & Saraiva Alvares dos Prazeres, L. (2020). TAX PLANNING IN PUBLIC ORGANIZATIONS AS A FORM OF COST REDUCTION. Anais Do Congresso Brasileiro De Processo Coletivo E Cidadania, (8), 308–321. Retrieved from https://revistas.unaerp.br/cbpcc/article/view/2189

Issue

Section

Cidadania e estado democrático de direito