Empresa familiar no Brasil: planejamento tributário com foco em compliance – análise dos reflexos financeiros e sociais

Abstract

This study aims to present business reality in Brazil with regard primarily to its composition is family-order and second moment, with regard to their maintenance difficulties and survival in the market. It is intended to introduce mechanisms that help the human being in their business relationships, through an approach of human behavior before the business activity that plays and also before its various everyday relationships. The mechanisms presented here, namely, Tax Compliance and Planning, are from both the Brazilian as foreign legal system and also have interactions with the science of ethics and morality, as well as being part of the business trajectory of the man in a democratic state Right. Proposing not only a theoretical vision, but also practice on the applicability of the institutes here addressed from the perspective of ethical and moral values. Noting also that social, economic and routine reflexes arise from the implementation of these mechanisms in business life