Análise das práticas do planejamento tributário nas indústrias brasileiras de bens de capital: setor gráfico

Abstract

This research evidence the comprehension of the tributary managers and the practical of tax planning and the objective os this paper is to demonstrate the benefits of tax planning when this tool is used in the industrial goods enterprises. This kind of industry is present in the biggest part of the industrials sectors, spreading out technology and quality that are essentials to the competitive production of goods and services in a country. In this context, the tax planning is a great differential because the management of the taxes can guarantee the continuity and competitiveness of the industries when these industries are dealing with the international market. In this research we present a historical review about the brazilian tributes and about the industrial of goods enterprises, tax planning concepts, the assessment of indirect and direct tributes in the production of national industry. In this paper we made a comparation between the tributes of Brazil and the tributes of the biggest investors in the world: USA, Japan and Spain and the demonstration in real situations that the strategic and operational of tax planning promotes an economy in tributes. After the theorical review, it was prepared an questionnaire that, through statistics techniques evaluates the profile of the managers that answered the elaborated questions, the characteristics of the interviewed company related to the invoicing and tributary system, the comprehension of the managers and the practical of the tax planning in this graphical sector. The statistical tests demonstrated that the managers that operate in this sector have a low comprehension about tax planning. The factor of major influence in this result is the education level. These professionals know the principal goals of the tax planning: to reduce, to bar and to deal with the moment of the payment os the taxes, but they don't know wich proceddings use to cause these results. The result of the situation described cause the absence of efficient tax planning in the industries. In this case, the investment in the education of the professionals are essencial to improve the comprehension and the practice of tax planning. These prepared professionals will apply the tax planning and it will make the industries practice better prices and guarantee the continuity and competitiveness of the industries in the market.