This article has the objective to emphasize the importance of the planning essential tributary as tool for the survival and enterprise competitiveness, ahead of a globalizado scene and with trend to the opening of new markets. The constant change in the legislation requires a knowledge assduo and an adequate study of the effective forms of taxation and its particularitities. The planning tributary has the objective to make possible a reduction of expenses with tributes, being allowed the support of the company and supplying information capable to assure to the administrators a carried through economy of allowed form. In the global scope, the reduction of the tax burden handspike the economy, therefore allows to greaters investments and generation of jobs. Thus, accountants and practical administrators must have full knowledge of the legal ones adopted by the companies, using to advantage gaps of the law that favor the growth of the organizations and, consequentemente, of the economy as a whole. Word-key: Planning Tributary, Competitiveness, Taxation.