Planejamento tributário agressivo como forma de capitalização por meio do Refis: um estudo em uma empresa familiar
The payment of taxes is relatively high and, due to timely disbursement, companies may choose not to pay them. This study proposed to analyze the financial economics that this strategy can cause to a family business through aggressive tax planning in compliance with the Tax Recovery Program (Refis)....
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7671484 |
| Source: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 259-282 |
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| Summary: |
The payment of taxes is relatively high and, due to timely disbursement, companies may choose not to pay them. This study proposed to analyze the financial economics that this strategy can cause to a family business through aggressive tax planning in compliance with the Tax Recovery Program (Refis). The perspective of the literature underlying the installment programs is far beyond a mere reckoning between government and company, the contribution of this research is the evidence that the proposed solutions for reducing evasion and fraud may have the opposite practicality. It was observed that, it is more advantageous to the company to wait for the Refis and not to run into debt to pay taxes, or yet to use of other devices to capitalize. In this sense, the conclusion is that feasible to postpone the payment of federal taxes and wait for the Refis. |
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