O Papel do Planejamento Tributário na Redução das Infrações Cometidas pelas Empresas nos Tributos Estaduais

Abstract

This paper aims to analyze how tax planning can reduce infringements committed in relation to state taxes by companies registered with the Secretariat of Finance of the State of Ceará - SEFAZ/CE. For this, a survey was carried out of all cases that were judged by the Administrative Tax Litigation - CONAT, in 2017, making a total of 1017 cases. The methodology applied in relation to the approach is a qualitative descriptive and documentary research. The judged processes were analyzed to identify the most recurrent infractions committed by the companies, as well as the nature of the decision rendered by the judging body: Nullity, extinction, origin, partial origin and dismissal. The results show that among the most frequent tax infractions: transport of goods without tax documents; Failure to pay the Tax on Circulation of Goods and Services - ICMS; omission of exits; as well as the omission of information in magnetic files. The research highlights the importance of tax planning as a tool for companies, supported by legality, to seek ways to reduce their tax burden, minimize the incidence of fines and additional costs incurred as result of non-compliance with their tax obligations and lack of planning and organization.