O uso da holding familiar como estratégia de planejamento sucessório e a sua relação com a evasão fiscal
Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Alves, Jhonatan Oliveira
Orientador
Mac Cracken, Roberto Nussinkis
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Tendo em vista que as empresas familiares no Brasil crescem anualmente, o presente
estudo abordará a questão do uso da holding familiar como estratégia de planejamento
sucessório e a sua relação com a evasão fiscal, a fim de analisar se o planejamento sucessório
com a constituição da Holding Familiar está relacionado com a evasão fiscal. Para tanto, foi
necessário realizar uma pesquisa referencial bibliográfica e análise de algumas decisões
judiciais dos tribunais. Feitas as análises necessárias, verificou-se que a evasão fiscal está mais
relacionada com o ITBI, sendo possível concluir que a integralização de imóveis no capital
social da holding familiar é uma das principais causas de interpretação errónea dos dispositivos
legais e maior incidência de causas judiciais nesse sentido.
Considering that family businesses in Brazil grow annually, this paper aims to discuss the usage of family holding as a succession planning strategy and its relationship with tax evasion, in order to analyze whether succession planning with the establishment of the Family Holding is related to tax evasion. To achieve such considerations, it was necessary to carry out a bibliographic reference research and proceed with the analysis of some judicial legal court decisions. Within this context, it was stablished that tax evasion is more related to ITBI, being possible, therefore, to conclude that the payment of properties in the share capital of the family holding is one of the main causes of erroneous interpretation of legal provisions and a higher incidence of legal cases in this regard. sense.
Considering that family businesses in Brazil grow annually, this paper aims to discuss the usage of family holding as a succession planning strategy and its relationship with tax evasion, in order to analyze whether succession planning with the establishment of the Family Holding is related to tax evasion. To achieve such considerations, it was necessary to carry out a bibliographic reference research and proceed with the analysis of some judicial legal court decisions. Within this context, it was stablished that tax evasion is more related to ITBI, being possible, therefore, to conclude that the payment of properties in the share capital of the family holding is one of the main causes of erroneous interpretation of legal provisions and a higher incidence of legal cases in this regard. sense.
Descrição
Palavras-chave
planejamento sucessório , evasão fiscal , holding , holding familiar , succession planning , tax evasion