Evasão fiscal x planejamento tributário: um estudo sobre o ITCD na doação financeira em espécie

Abstract

The study aims to analyze the possibility of carrying out tax planning using the ITCD in in-kind donation. Tax planning is a legal and lawful way to reduce the tax burden, it requires good technical knowledge, caution and wisdom from those responsible for decision-making in the entities. It is important to highlight that, in order to carry out tax planning, it is necessary to differentiate between tax evasion and tax avoidance. This is because one of the most important functions of tax accounting is the set of procedures and actions of the entity that result in the reduction or payment of the real value of the taxes that were generated in the operations. In the State of Alagoas, the ITCD is levied on the transfer of any asset or right, arising from legitimate or testamentary succession, including succession resulting from presumed death and provisional succession and donation of any assets and rights. The methodology adopted in the development of this work is based on applied research, which aims to acquire or generate new knowledge for the immediate solution of specific problems. Donations in kind is a practice widely used by individuals and little supervised because it depends on the honesty of the donor and the donee, as they must register the transaction at the state farm so that the tax authorities are aware of the transaction. and can charge the ITCD, in the case of state revenue. On this occasion, the income tax is not charged, as the inspection of donations and inheritances is the responsibility of the state and not of the union. Tax planning related to the transfer tax causes deaths and donations and is included in the registration of transactions, since, certainly, its rates are more beneficial to taxpayers than the percentage applied to income tax.