A Sociedade em Conta de Participação como medida para redução do ônus tributário: uma pesquisa no segmento de telecomunicações

Abstract

The Society in Bill of Participation is an experienced institute, above all, in the building site segment. Though, your applications are due now to the conjugation of different businesses, without the tax focus for tax reduction, being reflected, in this research, this viability, starting from the acquisitions of goods and services, being taken by base the effective taxation regimes between suppliers and buyer of goods and services. This work has as objective demonstrates to potential tax reduction, by adoption of the Society in Bill of Participation, foreseen in the goods 991 to 996 of the Civil Code of 2002, between companies of the segment of telecommunications and your suppliers, with base in the “almost vertical integration” (BLOIS, 1972), whose element support consists in the profit increase, through the mitigation of transaction costs and tax, as well as through pertinent and related legislation. The methodology used in the present work it consists of a research applied, qualitative and exploratory, founded in documental research, tends as object the segment of telecommunications national, above all in reason of this segment in Brazil, to have one of the largest tax burdens of the world, for incident tax about the revenue, that reaches in the State of Rondônia the index of 67,08% of the liquid revenue, in spite of the existence of other tax whose incidence has as generating fact other economical events. It is concluded through the study, for the viability of introduction of the Society in Bill of Participation among the companies of selected telecommunications and your suppliers for reduction of the tax burden in the acquisitions of goods and services and, consequent improvement of results, to the minimum and maximum values evidenced.