O planejamento tributário no Brasil: interpretações que geram insegurança jurídica

Abstract

The purpose of this scientific article is to present the benefits of tax planning for the national economy and for taxpayers, as well as to demonstrate that the interpretations surrounding the theme are fundamental to guarantee the taxpayer legal security when carrying out the practice. The article shows that tax planning is a crucial tool, capable of minimizing the impacts of the current economic crisis. The terms conceptualized were: tax planning and illicit tax evasion, in order to explain its main differences, in order to avoid possible confusion and consequent framing of certain conducts in the opposite case. The theoretical framework used in this article was neoconstitutionalism, in addition, bibliographic research and a critical dialectical methodology were adopted. It was found that tax planning is a tool capable of boosting the economy, increasing tax collection and assisting in the offer of jobs, and that the so-called general Brazilian anti-avoidance rule has limited effectiveness and, therefore, presented solutions, such as treatment egalitarian in trials; terminological consensus; evident evidence of the facts related at the time of inspection; and administrative decisions with binding effectiveness, to guarantee the principle of legal certainty in tax planning.