A CARGA TRIBUTÁRIA É FATOR DE RESTRIÇÃO PARA O LUCRO ORGANIZACIONAL? UM OLHAR EMPRESARIAL SOBRE A TEORIA DAS RESTRIÇÕES.

The Theory of Constraints TOC preaches that any company in search of its ultimate goal which could be to earn money comes up against constraints which affect and determine the gain. Among the various constraints that could be found, the tax burden is characterized in limiting the highest organizational profit and also for being a permanent constraint. The main objective of this study is to analyze the contribution of TOC in the reduction of tax impact, through the process of reasoning as a coordinating means of tax planning strategies. A research exploratory was adopted with procedures from secondary source, a field research quantitative in character. The results pointed out that the philosophy of TOC, usually targeted to the manufacturing process, has shown to be useful and relevant if applied to tax management. [ABSTRACT FROM AUTHOR]