A importância do planejamento tributário no cenário políticoe econômico e seus critérios de legitimidade

• Autor(a) principal: Santos, Vânia Estella dos
• 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/35882
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Planejamento tributário; Justiça social; Reforma do sistema tributário nacional; Tax planning; Social justice; National tax system reform

The present study aims to establish minimum standards to measure the legitimacy of tax planning. For its analysis some theoretical concepts are reviewed in order to assess the conducts to be adopted by taxpayers in the face of a business architecture that aims to promote financial and economic gains. In light of the approach established, this project presents critical reviews of concepts characteristic of the legal business by analyzing civil law institutions that aided the search for the validity of business management acts. Accordingly, an objective analysis of the business purpose as well as the correlation between the social and economic purpose and the declaration of will required under the legal order are identified. This study also addresses the applicability of so-called positive constitutional limits whose standards must be met to determine the validity and coherence of the business purpose. In the face of the developments of tax planning in the economic sphere, the current tax regimes highlighted by current legislation are presented alongside with their standards and characteristics. By means of the political developments which arouse the interest of Brazilian taxpayers in view of the economic scenario, the last chapter of this study brings a critical analysis of the main issues faced by Brazil’s current tax system along with reform proposals put together by scholars as well as aspects of bills already proposed before the Congress