TAX PLANNING AS AN IMPACT FACTOR ON THE ECONOMY Fabio Pires Pires Filho

Abstract

This article presents a theoretical bibliographical research on tax planning as an impacting factor on the economy and its socioeconomic impact. The need for taxation, the legal and constitutional power of taxes imposed by the three spheres of government (municipal, state and federal), with the aim of showing the strategic advantage of planning as a guide between the financial resources that enter and leave the public coffers for the common good of society and, consequently, its relevance to the area of ​​tax law, whose central problem is to develop techniques, with transparency, that allow the verification of the entry of taxes and the final destination of the collected resources. The partial results indicate that, if the economy is doing well, those interested and involved tend to be more flexible with the taxes imposed by the government and, finally, taxation as a form of impact on the economy, with tax planning and its participation in public management.