1 Abstract In this master thesis I focus on the topic of tax optimization in relation to legal entities. Thus the thesis covers the topic of a tax optimization of legal entities, possibilities of international tax planning and also a tax optimization of an income of legal entities owners. I chose this topic because of a personal interest in the area of taxes, but also because of a growing up-to-dateness and recent dynamic development. Especially the area of international tax planning experiences significant changes these times. The speed, by which the situation in tax planning is being changed, is one of the reasons, why this area is not very transparent for tax payers and legal entities owners and they do not orientate here very well. I would be very glad, if this thesis contributed to a clarification of certain confusing and difficult to understand parts of the tax system and unhide possibilities for legal entities and their owners for financial savings. Last but not least I would like to join the discussion about possible revision and imperfection of the current tax system. Goal of the thesis is to analyse possibilities of tax optimization for legal entities with an overlap to possibilities of tax optimization for legal entities owners. In this sense, it is also a goal of this thesis, to find the income...

Submitted by Fabielle Cheuczuk (fabielle.cheuczuk@unioeste.br) on 2017-11-30T13:22:04Z No. of bitstreams: 2 liro s. w. 2017.pdf: 2354107 bytes, checksum: 3a3d7bd6afbbedf2b5055cb60c32b347 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-11-30T13:22:05Z (GMT). No. of bitstreams: 2 liro s. w. 2017.pdf: 2354107 bytes, checksum: 3a3d7bd6afbbedf2b5055cb60c32b347 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This work seeks to identify and to analyze the agricultural activities which optimize income in a rural family property using linear programming, called software Lindo, considering limits or restrictions of size, labor and financial resources. The methodology included the IBGE data analysis, among other official data sources to define the main agricultural activities of the region, including forest production or reforestation activities, fruits and vegetables, characterized as optimization model. Six scenarios were considered in the model, varying the amount of labor, as a restriction in each scenario. The results showed that, regardless of the amount of labor used, garlic is the main activity of the model, being cultivated in all scenarios, with demand of approximately 70% of all labor. Another clear point of the result in the optimization model is that in the scenarios with greater availability of labor the model opt for more intensive activities, this happens in the scenarios 04, 05 and 06, from the use of four people or above , during the year, with peach and strawberry cultivation. In contrast, with less labor availability, as in scenarios 01, 02 and 03, it opts for the use of most of the area with less labor-intensive activities, such as soybeans with maize (crop and mini crop) and soybean (crop and mini crop). Although the size of the property is a limiting factor, with the use of a larger number of people, that is, of labor, income generation is possible and feasible, respecting the choice of activities that compensate for its use. / Este trabalho procura identificar e analisar as atividades agrícolas que otimizam a renda em uma propriedade familiar rural utilizando-se da programação linear, por meio do software Lindo, considerando limites ou restrições de tamanho, mão de obra e recursos financeiros. A metodologia incluiu a análise de dados do IBGE, dentre outras fontes de dados oficiais para definição das principais atividades agrícolas da região, incluindo atividades de produção florestal ou reflorestamento, frutas e verduras, caracterizadas como modelo de otimização. Foram considerados seis cenários no modelo, variando a quantidade de mão de obra, como restrição em cada cenário. Os resultados apontaram que independentemente da quantidade de mão de obra utilizada, o alho é a principal atividade do modelo, sendo cultivada em todos os cenários, com demanda de aproximadamente 70% de toda a mão de obra. Outro apontamento claro do resultado do modelo de otimização, é que nos cenários com maior disponibilidade de mão de obra o modelo opta por atividades mais intensivas por esta, isto acontece nos cenários 04, 05 e 06, a partir do uso de quatro pessoas ou acima, durante o ano, com cultivo também de pêssego e morango. De modo contrário com menor disponibilidade de mão de obra, como nos cenários 01, 02 e 03, opta pelo uso da maior parte da área com atividades menos intensivas em mão de obra, como soja com milho (safra e safrinha) e soja (safra e safrinha). Apesar do tamanho da propriedade ser um fator limitante, com o uso de um maior número de pessoas, ou seja, de mão de obra, a geração de renda é possível e viável , respeitando-se a escolha de atividades que compensem a sua utilização.