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Objetivo: O caso da Udi Bolos discute sobre o planejamento tributário e o melhor regime de tributação a ser adotado por uma empresa de pequeno porte. Metodologia: Este caso utiliza conteúdos tributários e apresenta discussões sobre a evasão e elisão fiscal, evidenciando elementos de um dilema ético-contábil vivenciado por muitos negócios familiares. Resultados: O empresário da Udi Bolo Sr. Marcelo em busca de diminuir os seus custos recebe duas opiniões divergentes de dois contadores: agir dentro da legalidade fiscal ou sonegar. Após uma análise cuidadosa, o proprietário percebeu que é possível com um bom planejamento tributário obter economias para o negócio dentro da legalidade. Contribuições do Estudo: O presente caso estimula a reflexão crítica dos discentes sobre os regimes tributários com o intuito de reduzir a carga tributária paga por empresas, sendo útil para a aprendizagem de conceitos em disciplinas associadas à tributária e análise de custos. Além disso, são realizadas reflexões éticas sobre o papel do contador diante do fornecimento de informações e manipulação de dados econômico-financeiros.

Purpose: Udi Bolos' case discusses tax planning and the best tax regime to be adopted by a small company. Methodology: This case uses tax content and also presents discussions about tax evasion and tax avoidance, showing elements of an ethical-accounting dilemma experienced by many family businesses. Results: Businessman at Udi Bolos, Sr. Marcelo, seeking to reduce his costs, receives two divergent opinions from two accountants: to act within tax legality or to withhold tax. After a careful analysis, the owner realized it is possible to obtain legal savings for the business with a good tax planning. Contributions of the Study: The present case encourages students' critical reflection on tax regimes in order to reduce the tax burden paid by companies, being useful for learning concepts in disciplines associated with tax and cost analysis. In addition, ethical reflections are carried out on the accountant's role in the provision of information and manipulation of economic and financial data. [ABSTRACT FROM AUTHOR]

Purpose: This research aims to identify the relationship of the theory of the cost of economic transaction with the tax planning in an organization of the saline activity in the State of Rio Grande do Norte. Methodology: For that, it was realized a semi- structured interview with the responsible for the company acquisitions. The research had a qualitative approach, which was developed through a case study, for which the descriptive and exploratory procedures were used. The primary data were treated in front the subject analysis; so, it passed, first, the interview that was imported to 8.0 Atlas ti software. Results: The results show that the specificity of active is predominant at the salt sector, mainly, at geographic and physicist terms, that facilitates the occurrence the transaction among the agents, resulting the limited rationality decrease, as well the related risks to the opportunism and the uncertainty aspects, strengthening the partnership links among the agents. This link is result of the frequency attributes that occurs in reason of the own actives specificity, causing, consequently, a partner relationship that enables favorable negotiations among providers and the company. Providing, mainly, for the saline industry, the concession of commercial discount, due to the bond obtained over time and, consequently, the tax planning, with the reduction of the calculation base of the product. Contributions of the Study: This study evidences that the recurrence of the transactions, from a partnership, can facilitate the reduction of the value of the product, through the unconditional discount known as a commercial discount, causing the reduction of the calculation basis and of course the tax economy. [ABSTRACT FROM AUTHOR]

In the current market, taxes and contributions represent an obstacle in the growth of companies with significant share in total costs. The total exclusion of this high tax burden is very difficult, but there are strategies, within the law, and tax planning activities with the use of tax incentives that can reduce these tax costs. So this study aimed to identify how the Good Law contributes to the tax planning of a business unit and verify that the state accounting professionals of the Holy Spirit know such legislation and the benefits it can provide to businesses. It is a descriptive research; the data were analyzed qualitatively, and data were collected through semi-structured interview and Survey. Data were analyzed using content analysis technique. The results suggest that tax incentives provided for in Chapter III of the Act Well bring tax, economic and social benefits for the company analyzed, reducing 30-40% of the taxes due but despite such positive fact, only 34.78% of accounting professionals, they said they knew the law and, among them, none knew specifically say what incentives are offered by it. It was also found that tax incentives arising from the Good Law, contribute to corporate tax planning slaughtering part of the income tax and social contribution due. Faced with the evidence found, it is necessary that the government extend the disclosure of the laws of tax incentives, especially the Good Law. [ABSTRACT FROM AUTHOR]