Planejamento tributário: a percepção dos discentes do curso Bacharelado em Administração do Instituto Federal do Piauí (IFPI) campus Angical acerca da importância do planejamento tributário

Abstract

Tax planning is an essential tool for any business, as it helps simplify complex taxes and contributes to reducing costs and the tax burden, maximizing profits and favoring investments. Therefore, this paper discusses how tax planning is approached in the Bachelor's degree in Business Administration at IFPI Angical campus, analyzing students' perceptions of its importance. The overall objective of this study is to analyze the perception of students in the Bachelor's degree in Business Administration at IFPI (Federal Institute of Piauí) Angical campus regarding tax planning, taking into account their level of knowledge. To achieve the objectives of this study, we chose to conduct bibliographic research and a field study, focusing on a survey of bibliographic sources available in open databases such as Google Scholar, Spell, and the CAPES journal portal. We observed that students recognize the importance of tax planning, but are dissatisfied with the way it is currently handled and lack confidence in the topic.