TAX PLANNING AS A STRATEGIC TOOL FOR THE GROWTH OF MICRO AND SMALL BUSINESSES

Abstract

This study aims to analyze how tax planning can be used as a strategic tool for the sustainable growth of micro and small enterprises (MSEs) in Brazil. In a scenario marked by high tax burdens and economic instability, understanding and properly applying legal tax avoidance mechanisms is essential to promote competitiveness, reduce operating costs, and increase profit margins for these organizations. The research is based on a qualitative, exploratory, and descriptive approach through an integrative review of scientific literature published between 2021 and 2025. The findings show that, when properly implemented, tax planning generates significant gains in efficiency, liquidity, tax compliance, and reinvestment capacity. The accountant’s strategic role as a transformation agent and the importance of accounting education and institutional support are also highlighted to enhance the adoption of proactive practices in MSEs. It is concluded that tax planning should be understood as an essential part of financial management rather than a mere legal requirement, being crucial for the strengthening and longevity of small businesses in the national context.