Riscos na banalização da holding familiar: aspectos tributários e sucessórios a serem considerados
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Data
2023-12
Tipo de documento
Monografia
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Modalidade de acesso
Acesso aberto
Editora
Autores
CASCAES, Manoela Fogaça
Orientador
NUNES , Michel Medeiros
Coorientador
Resumo
A presente monografia tem como objetivo principal analisar os problemas e riscos associados à banalização das holdings familiares, com foco nas implicações tributárias e sucessórias decorrentes dessa prática. Ademais, busca-se examinar os possíveis problemas legais e consequências fiscais resultantes da utilização inadequada das holdings familiares, compreendendo como a banalização pode comprometer a proteção patrimonial. A pesquisa também visa identificar medidas de governança e transparência que possam ser adotadas para evitar abusos e fraudes na sucessão, destacando a importância de práticas que assegurem a integridade e legalidade das operações envolvendo as holdings familiares. Por derradeiro, a metodologia adotada foi de cunho bibliográfico, uma vez que a coleta de dados se deu predominantemente por meio de fontes secundárias, tais como artigos científicos, dissertações, teses e livros. A abordagem escolhida, foi a qualitativa que é fundamentada pela intenção de aprofundar e obter melhor compreensão da complexidade do tema, isso por meio da análise minuciosa de conceitos, ideias e reflexões presentes na literatura especializada. A conclusão extraída evidencia que a banalização da holding familiar acarreta inúmeras consequências tributárias e sucessórias, resultantes da ausência de um planejamento adequado, da seleção específica da estrutura societária, da carência de uma gestão tributária e sucessória eficiente, bem como da falta de observância na adoção de boas práticas de governança corporativa
The main objective of this monograph is to analyze the problems and risks associated with the trivialization of family holdings, focusing on the tax and inheritance implications arising from this practice. Furthermore, we seek to examine the possible legal problems and tax consequences resulting from the inappropriate use of family holdings, understanding how trivialization can compromise asset protection. The research also aims to identify governance and transparency measures that can be adopted to prevent abuse and fraud in succession, highlighting the importance of practices that ensure the integrity and legality of operations involving family holding companies. Finally, the methodology adopted was bibliographic in nature, since data collection took place predominantly through secondary sources, such as scientific articles, dissertations, theses and books. The chosen approach was qualitative, which is based on the intention to deepen and obtain a better understanding of the complexity of the topic, through a thorough analysis of concepts, ideas and reflections present in specialized literature. The conclusion drawn shows that the trivialization of family holdings leads to numerous tax and inheritance consequences, resulting from the lack of adequate planning, the specific selection of the corporate structure, the lack of efficient tax and inheritance management, as well as the lack of compliance in adoption of good corporate governance practices
The main objective of this monograph is to analyze the problems and risks associated with the trivialization of family holdings, focusing on the tax and inheritance implications arising from this practice. Furthermore, we seek to examine the possible legal problems and tax consequences resulting from the inappropriate use of family holdings, understanding how trivialization can compromise asset protection. The research also aims to identify governance and transparency measures that can be adopted to prevent abuse and fraud in succession, highlighting the importance of practices that ensure the integrity and legality of operations involving family holding companies. Finally, the methodology adopted was bibliographic in nature, since data collection took place predominantly through secondary sources, such as scientific articles, dissertations, theses and books. The chosen approach was qualitative, which is based on the intention to deepen and obtain a better understanding of the complexity of the topic, through a thorough analysis of concepts, ideas and reflections present in specialized literature. The conclusion drawn shows that the trivialization of family holdings leads to numerous tax and inheritance consequences, resulting from the lack of adequate planning, the specific selection of the corporate structure, the lack of efficient tax and inheritance management, as well as the lack of compliance in adoption of good corporate governance practices
Palavras-chave
Holdings familiares, Banalização, Riscos fiscais e sucessórios, Planejamento adequado