TAX PLANNING AND TAX TRANSACTION:

AN ANALYSIS OF THE LEGAL ASPECTS AND FISCAL IMPACTS FOR THE PUBLIC TREASURY

Abstract

This article aims to explore the concepts and practices of tax planning and tax transactions, highlighting their legal and tax implications, especially the impacts on the Public Treasury. Tax planning is a legitimate management tool that aims to reduce the tax burden in a lawful manner. On the other hand, the tax transaction is a mechanism provided for by law that allows the regularization of tax debts through mutual concessions between the tax authorities and the taxpayer. Together, tax planning and tax transactions are crucial instruments in the management of taxes by companies and the tax authorities. This study analyzes the way in which tax planning and tax transaction mechanisms can legally impact the Public Treasury, considering the legal limits imposed and the potential fscal efects on tax collection in federal entities. The concept, types and legal implications of tax planning are discussed, in addition to tax transactions as a tool for resolving tax conficts, under the analysis of current Brazilian legislation and jurisprudence.