Tax saving strategies: Udi Bolos’ Case
Purpose: Udi Bolos’ case discusses tax planning and the best taxation regime to be adopted by a small company. Methodology: This case uses tax contents and also presents discussions about tax evasion and tax avoidance, showing elements of an ethical-accounting dilemma experienced by many family b...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio Grande do Norte
2020-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/21518 |
| Summary: | Purpose: Udi Bolos’ case discusses tax planning and the best taxation regime to be adopted by a small company.
Methodology: This case uses tax contents and also presents discussions about tax evasion and tax avoidance, showing elements of an ethical-accounting dilemma experienced by many family businesses.
Results: Entrepreneur at Udi Bolos, Mr. Marcelo, seeking to reduce his costs, receives two divergent opinions from two accountants: to act within tax legality or to withhold tax. After a careful analysis, the owner realized it is possible to obtain legal savings for the business with a good tax planning.
Contributions of the Study: The present case encourages students’ critical reflection on taxation 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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| ISSN: | 2176-9036 2176-9036 |