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Tax planning
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Faced with the current market scenario and increasingly fierce competition, it is essential for companies to know their economic and financial health. To do this, their goals must be aligned with reducing waste, increasing productivity and profitability, and consequently improving the conditions of the company as a whole. Thus, with Brazil's high tax burden, it is necessary to apply tax planning, which must be developed by a qualified professional. This study aims to analyze the level of knowledge and application of tax planning by accounting professionals. To test the hypotheses, a questionnaire was administered to a sample of 25% of the population of accountants working in the footwear industry in the city of Nova Serrana - MG, where the content addressed for study dealt with issues related to Tax Planning. The results show that, despite knowing many of the tools needed to develop and apply efficient tax planning, these professionals choose to use only the basic tools, failing to apply more complex ones.
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