Estudo bibliográfico sobre planejamento tributário: lacunas e oportunidades de pesquisa

Abstract

The aim of the present research was to identify the gaps and opportunities of research on tax planning published in scientific articles. The research will have descriptive content; the data collection was done by means of secondary data, for an analysis of articles published in national online databases with the term "tax planning" in its title will be done, forming, this way, a portfolio for diagnosis and suggestion through a research table. Data collection took place in SPELL database (spell.org.br), SCIELO (scielo.org), in the annals of the Congress of USP and Google academics. The criteria used were: (i) having the words "Tax Planning" in its title; (ii) the full text availability of the articles; (iii) be published in congresses, magazines, annals, meetings, symposia; and (iv) published in the period from 2011 to 2015. After reading the articles and excluding repeated ones from databases, 22 articles were found and can be submitted to categories where some points will be analyzed: (i) studied taxes; (ii) research methodology used; (iii) difficulties on making the tax planning; (iv) advantages of tax planning; (v) thematic areas found in the articles; (vi) opportunities (research table). It is concluded that only little has been studied on the subject since the USP database did not obtain any article that included “tax planning” in its title in the presented years. The study indicated legal research as the more presented thematic area and the most used methodology was the conceptual study, the most indicated taxes were IPRJ, CSLL, PIS and COFINS. From the difficulties on making the tax planning, the relevant ones were "lack of knowledge of the law by the companies" and "lack of knowledge of the accountant", in contrast the significant advantages were "reduction of tax", "better taxation regime" and "more competitive company ".