RESTRUTURAÇÃO ORÇAMENTÁRIA COMO ESTRATÉGIA DE DIMINUIÇÃO DA CARGA TRIBUTÁRIA E AUMENTO DE COMPETITIVIDADE DE UMA EMPRESA NO MERCADO

Abstract

This article aims to address the possibility of generating a decision-making process, especially about the use of corporate restructuring as a strategy to reduce the tax load by a company and to reposition itself in the market, to increase your level of competitiveness among yours competitors. Will be verified the main features of corporate restructuring operations: Transformation, incorporation, merger and split. Also, using a case exemple it will verified the possibility of a company divide yours activities adopting the split strategy, accourding to the taxes planning’s principles, analyzing the cost-benefit ration of corporate reoganization, concluding to what extent should invest in this strategy, observing the previous moment before the separation, considering the used bibliographic reference.