TAX PLANNING AND PRACTICES OF CORPORATE SOCIAL RESPONSIBILITY

Corporate Social Responsibility (CSR) has been consolidating in the contemporary world, making it necessary to any company that deals with your audience in a responsible manner. The donation of resources (philanthropy) and social action planned, aimed at efficient implementation of donated resources (social investment) are CSR practices. Brazilian law provides the benefit of deduction in calculating income tax and social contribution on net income, donations made in favor of third sector organizations accredited as Public Utility (PU) or Civil Society Organization of Public Interest (OSCIP). This study has as its central problem check if it is possible for a socially responsible company, achieving a reduction of taxes with practices philanthropy and social investment. Bolstering up the paradigm of Scholes and Wolfson (1992) - "all parts, all tax and all costs", the research aims to present a model of operational standard tax planning, structured to ensure the use of tax incentives provided in Brazilian law and facing companies classified in the real profit regime, to hold donations in favor of non-governmental nonprofit. The works showed that there is opportunity to perform tax planning with corporate social responsibility practices cited, with tax savings that can vary - 24% or 34% of the total donated, provided that such amount does not exceed 2% of gross operating profit. The research helps to stimulate that companies classified in the profit system real practice donations to non-profit civic organizations, thereby contributing to the development of the third sector.