GOOD OF LAW OF CONTRIBUTION FOR TAX PLANNING OF A BUSINESS UNIT AND THE PERCEPTION OF STATE OF ACCOUNTANTS OF THE ESPIRITO SANTO ON TAX INCENTIVES AND TAX PLANNING

In the current market, taxes and contributions represent an obstacle in the growth of companies with significant share in total costs. The total exclusion of this high tax burden is very difficult, but there are strategies, within the law, and tax planning activities with the use of tax incentives that can reduce these tax costs. So this study aimed to identify how the Good Law contributes to the tax planning of a business unit and verify that the state accounting professionals of the Holy Spirit know such legislation and the benefits it can provide to businesses. It is a descriptive research; the data were analyzed qualitatively, and data were collected through semi-structured interview and Survey. Data were analyzed using content analysis technique. The results suggest that tax incentives provided for in Chapter III of the Act Well bring tax, economic and social benefits for the company analyzed, reducing 30-40% of the taxes due but despite such positive fact, only 34.78% of accounting professionals, they said they knew the law and, among them, none knew specifically say what incentives are offered by it. It was also found that tax incentives arising from the Good Law, contribute to corporate tax planning slaughtering part of the income tax and social contribution due. Faced with the evidence found, it is necessary that the government extend the disclosure of the laws of tax incentives, especially the Good Law.