As Implicações Do Não Agir Ético No Planejamento Tributário The Ethical Implications Of No Action On Tax Planning

Tax planning aims to conduct planning conformities within the law, aiming to reduce taxes and to do that the professional needs standards of behavior, which can be defined by the Code of Professional Ethics. Therefore, this ethics is essential for the success of lawful activity. In this sense, this article sought to present clearly the topic of professional ethics in tax planning. So, aimed to draw parallels between professional ethical issues with the practice of tax planning, and the appropriate punishments and their social implications as professionals, when they do not act ethically. And with the intention of demonstrating the appropriate punishment when a professional do not act ethically performing tax evasion. The method used in this study was a literature research, which was based on knowledge and information from books and articles about the subject. At the end a little discussion about punishment and