Limites da fiscalização tributária nos aspectos legais do planejamento tributário

• Autor(a) principal: Soriano, Gabriel Kintzel Ottoni
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: https://dspace.mackenzie.br/handle/10899/31319
• topic: planejamento tributário; elisão fiscal; evasão fiscal; tax planning; avoinding tax; tax evasion

The object of study of the presente work seeks to analyze the limits of the Taxpayer when developing his business strategies, especially the limits of tax planning. Also, will done considerations about the delimitation of the Tax Administration, in the course of the fiscalization activity. Based on, developing a theoric analysis of tax planning, tax evasion and tax avoindance, exploring each concept and respectives adjustments to the individual limits and guarantees imposed by the Federal Constitution. After all, will explore the intersections between each of the concepts based on the follow elements: legality, purpose (business purpose) and good Faith. From this analysis, will be possible to outline what are the limits for the performance of tax fiscalization in order to inspect and interfere in tax evasion of taxpayers.