Identificação de Modelos Eficientes de Planejamento Tributário e Sucessório para Produtores Rurais

Abstract

The complexity of the Brazilian Tax Code, which provides a variety of alternatives for the exploration of agricultural activities and for the succession process in rural companies, can generate many doubts for individuals who are willing to apply their resources in the food production activity. Using the theoretical foundations of agency theory; succession; family business; and tax planning, in conjunction with laws (rules of the game), ask which management models lead to lower tax costs in the operation and in succession processes in Brazilian agribusiness? Thus, the general objective is to propose management models of lower tax cost for the rural producer in the operation and in succession processes. In methodological terms, the work used a qualitative approach, secondary database categorization provided by the Private Banking segment of the main financial institution that serves rural producers in Brazil, with which simulations were carried out to identify the management models that lead to lower tax costs in operation and in succession processes for rural producers belonging to the Private Banking segment or Megaproducers, a term used by the financial institution to identify rural producers belonging to the Private Banking segment. Among the main characteristics of the Megaproducers, it was found that they have rural properties and exploitation of agricultural activities in more than one municipality and, in some cases, in different states. Considering municipal and state taxation, such territorial diversity is accompanied by a diversity of tax laws to be observed, which requires greater tax planning, in order to comply with all the legislation involved, in order to achieve greater tax efficiency. As a result of this study, it was identified that the management model that leads to lower tax costs in the activity and in succession processes reconciles the ownership of assets used in agricultural activity in the legal entity with holding activity and the exploitation of agricultural activity in the person physics.