Reorganização societária em empresas familiares: aspectos tributários

Abstract

The present work presents the tax effect produced by a corporate reorganization through the incorporation. The study of this tax effect was carried out in a familiar group of enterprises that act in the commerce of clothing and shoes, located in Tupanciretã city, through the analysis of accounting data in the year of 2013. This study has the intention of promoting the fiscal unburdening through the tax planning. To discover and to value the tax resultant impact of the process of incorporation, checking the existent forms of taxation in the legislation – vain profit, real profit and national single – based on the analysis of the accounting data provided by the enterprises, being its calculations demonstrated through charts. After the calculation analysis, it was realized that from the tax point of view, the group of enterprises studied at the present moment are in the best form of taxation. However, it has been tried to seek for factors that make the incorporation possible, since that the tax difference is subtle between the current situation in which the enterprises are and the situation of incorporated with the least onerous taxation.