Tax planning: analysis between national simple and the estimated gain

Abstract

This study was initiated because of the need to define the legal situation that, really, is the tax planning in Brazil. The use of comparative method between the estimated gain and the national simple level to clarify an avoidance induced by the law, mainly, demonstrate the possibility of a reduced tax burden and tax savings for companies. Under the focus of the State of Law that honors the principles of strict legality and typicality closed. At first, the article focuses on Tax Planning, talking about his concept and idea of avoidance and tax evasion. Lectures on the constitutional principles of legality and strict legality, this from the perspective of rule-array of tax incidence, which determines the possibility of incidence and tax relationship. Considering the statutory definition and understanding of doctrine on the issue, conceptualizes the Presumed Gain and the National Simple. It presents a practical tax planning, analyzing how best to collect Income Tax and Social Contribution on Net Income, by a microenterprise.