Much is argued with regard to this question, however it lacks to join these information in an only material. Considering such affirmation, one searchs to answer to the following questioning: Amongst innumerable tributes in the spheres municipal, state and federal, which the incident federal tributes on the legal services of companies optionees for the profit vain? 1.2 OBJECTIVES This study aim at to take care of to the general objective and the specific objectives, to follow discriminated. 1.2.1 General objective To demonstrate which is the incident federal tributes on the legal services given by companies optionees for the profit vain. 1.2.2 Specific objectives) To present the basic concepts concerning the federal tributes as well as its legal treatments in the system Brazilian tributary; b) Elencar the purpose of each tributes in relation to the accomplishment of the prescription, in view of the principles and guarantees printed in the Great Letter; c) To verify aliquot and the forms of calculations of the incident federal tributes on the legal services of companies optionees for the profit vain. 1,3 JUSTIFICATION With the change of the legal system Brazilian, appears problematic of the high tax burden, being a factor not the enterprise economy.
In this context, new ideas appear, which open space for the quarrel of the routes to be followed for the system tributary, implying in the comment of new conceptions concerning its application. Ahead of such picture, the flexibilizao for the justification of tributes is said necessary, that corresponds to the social expectations of the accomplishment of the enterprise success, a time that is common managers to pay its tributes and to be unaware of them, without knowing, many times, which the social function. With effect, the choice of the subject if gave for the interest in future performance in the accounting area tax and enterprise economy. It is longed for, with the considered work, to give to the adequate relevance of the subject, reaching necessary quality and depth for the effective contribution and desmistificao, making possible the reflection concerning the old paradigms.