Custo de transação econômica e planejamento tributário.

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]