Tax saving strategies: Udi Bolo’s case

Authors

DOI:

https://doi.org/10.21680/2176-9036.2020v12n2ID19820

Keywords:

Tax Planning; Small and Medium Enterprises; Tax Education’ Cases.

Abstract

Purpose: The case of Udi Bolos discusses tax planning and the best tax regime to be adopted by a small company.

Methodology: This case uses tax content and presents discussions about tax evasion and avoidance, showing elements of an ethical-accounting dilemma experienced by many family businesses.

Results: Businessman at Udi Bolo Sr. Marcelo, seeking to reduce his costs, receives two divergent opinions from two accountants: act within tax legality or withhold tax. After a careful analysis, the owner realized it is possible with good tax planning to obtain legal savings for the business.

Contributions of the Study: Present case encourages students' critical reflection on tax regimes in order to reduce the tax burden paid by companies, being useful for learning concepts in disciplines associated with tax and cost analysis. In addition, ethical reflections are carried out on the accountant's role in the provision of information and manipulation of economic and financial data.

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Author Biographies

Sabrina Rafaela Pereira Borges, Universidade Federal de Uberlândia

Mestre em Ciências Contábeis pela Universidade Federal de Uberlândia

Larissa Ribeiro Soares, Universidade Federal de Uberlândia

Graduanda em Ciências Contábeis pela Universidade Federal de Uberlândia

References

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Lei nº 4.729, de 14 de julho de 1965. Define o crime de sonegação fiscal e dá outras providências. Diário Oficial [da República Federativa do Brasil], Brasília, DF, 1965.

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Siqueira, A. C. P de. 2011. O Planejamento Tributário: O que representa e como é desenvolvido.

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Published

01-07-2020

How to Cite

BORGES, S. R. P.; SOARES, L. R. Tax saving strategies: Udi Bolo’s case. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 12, n. 2, p. 318–331, 2020. DOI: 10.21680/2176-9036.2020v12n2ID19820. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/19820. Acesso em: 23 jul. 2024.

Issue

Vol. 12 No. 2 (2020): Jul./Dez.

Section

Section 4: Cases of Education Applied the Accounting (S4)

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