Planejamento Tributário: Uma Análise Bibliográfica Sobre Sua Importância para Microempresas e Empresas de Pequeno e Médio Porte

Abstract

Since the Industrial Revolution that took place in the 17th century, the world has undergone constant changes of an economic, social and technological nature, which have led to the expansion of organizations in Brazil, especially micro-enterprises. However, despite thousands of micro-enterprises being opened every year, many declare bankruptcy with a short time of incorporation, since they are not able to carry out their activities in a highly competitive market, due, among other reasons, to their expenses, the incidence of taxes and the lack of planning. Thus, the general objective of this article is to analyze the importance of tax planning for the continuity of micro and small companies in Brazil. Therefore, in order to achieve the objectives proposed here, the study methodology consisted of a bibliographic review, using the teachings of theorists and scholars who are dedicated to the subject. Finally, it was found that in the face of the complexity of modern companies and the high competitiveness between markets, the need for companies to reduce the tax burden through tax planning and knowledge of the legislation is highlighted, in order to save resources and, consequently, , enable its growth through the expenditure on necessary investments.