FROM PLANNING TO COMPLIANCE: COMPLIANCE AS A STRENGTHENER OF TAX STRATEGY

Abstract

The Brazilian tax burden and the competitiveness of the business environment make tax planning an essential tool for the sustainability of companies. This study aimed to analyze how tax planning, combined with the principles of corporate governance and compliance practices, contributes to the legitimate reduction of the tax burden and the mitigation of financial risks, without resorting to illicit means or tax evasion. The research adopted a bibliographic and documentary approach, complemented by a case study in four companies, in which questionnaires with six open-ended questions were applied to investigate perceptions and practices related to compliance and tax planning. This methodology allowed for the articulation between theoretical foundation, empirical analysis, and critical reflection on the observed business practices. The results indicated that tax planning, when developed in accordance with legislation and integrated with compliance programs, strengthens organizational integrity, increases tax efficiency, and consolidates the trust of investors and stakeholders. It was also evident that corporate governance and tax compliance are determining factors for the adoption of ethical and transparent practices, fundamental to the competitiveness and sustainability of companies. It is concluded that the integration of tax planning, corporate governance, and compliance constitutes a strategic advantage, capable of mitigating risks, combating corruption, and institutionally strengthening organizations.