Planejamento tributário: elisão vs evasão fiscal: análise de casos reais

• Autor(a) principal: Silva, Fabio Araújo
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34038
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Planejamento tributário; Evasão fiscal; Elisão fiscal; Fraude; Tax planning; Tax evasion; Tax avoidance; Fraud

This work aims to study the classic discussion about the distinction between the concepts of tax evasion, as well as its legality in the face of tax planning. Tax planning is to organize the payment of taxes by the taxpayer, always seeking the best way to payment of taxes, and thus avoiding excessive burden, which more expensive the cost of production and the cost of living. The study of the institute gained great importance in national legal discussions, because of the large amount of existing taxes in the parental order. It is extremely important study of tax planning, given that its legality is widely questioned by the administrative authorities. The best methodology for research and analysis of the concepts involved, and the legality of the various forms of tax planning used by taxpayers, is the study of practical cases