ENQUADRAMENTO TRIBUTÁRIO: perspectiva do contador sobre a tributação no Brasil e importância para as empresas

Abstract

The objective of this study was to identify and analyze the accounting professional's understanding of Brazilian taxation and the tax framework, considering the importance of the partnership between entrepreneur and accountant for the success of the enterprise, and the number of companies that close their activities due to poor planning and the country's complex tax burden. To this end, a descriptive qualitative research was carried out, through an interview with professionals in the accounting area. The results showed that entrepreneurs do not easily accept tax burdens and, in order to avoid tax overload, it is essential to follow up with a good accounting professional and to carry out periodic tax planning. It is concluded that, no matter how complex it can be, taxation has its importance for the economy, being the role of accountants to assist and educate their clients; given that quality planning added to good accounting advice has an enormous weight for the success of the company.