ON TAX PLANNING AND ITS CONNETION WITH CORPORATE GOVERNANCE AND THE ORGANIZATIONAL CYCLE OF THE COMPANY: brief notes
DOI:
https://doi.org/10.47319/rdft.v1i5.80Abstract
This article aims to address the connection between corporate governance, the company's organizational cycle and the tax planning strategy adopted by Brazilian companies. To this end, fundamental concepts on each of these themes will be presented, as well as their interactions and implications in the tax management of companies. In addition, practical cases of alignment of tax planning, corporate governance strategies and organizational cycle of Brazilian companies will be discussed, as well as their respective results in terms of cost reduction and profit maximization. The method used was the bibliographic and documentary review. The partial conclusion reached was that tax planning should be seen as a complementary tool to corporate governance and the company's organizational cycle, and not as an isolated strategy. The integration of these concepts allows the company to reach a higher level of business management, maximizing its results and contributing to the sustainable development of the business and society as a whole.
KEYWORDS: Tax planning. Corporate governance. Organizational life cycle. Tax evasion and tax avoidance. Brazilian companies.
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