Corporate reorganization

An analysis of tax planning as an instrument for reducing literature taxes

Abstract

The corporate reorganization is presented as having instruments that enable the achievement of a licit economy of taxes, such as the merger, division, transformation and the incorporation, in the context of Corporations, are regulated by Law no. 6.404/76. These instruments are considered as ways that promote tax avoidance, as the lawful way to reduce the tax burden, unlike tax evasion, understood as the illegal way to reduce the tax burden. In this scenario, this paper systematizes the reorganization to establish its real influence on the competitiveness of companies and their relationship with the results provided by the companies after their deployment.