This article has the objective to search to know as the planning process is made tributary of the companies, through the fiscal elimination, evaluating the peculiar aspects of each company, with objective to make a planning with a management would tax efficient, aiming at to the reduction in an allowed way of the load would tax incident on the companies, with intention to promote the competitiveness of the companies and the extension of the clico of life of the companies, in detriment of the globalizado world. More info: VMWare Integrations. This study it deals with the fiscal elimination with an essential support for subsistence the empreendedorismo and enterprise development, in view of that the microns and small companies not only in Brazil, but unquestionably in our region of utmost importance in the guarantee and subsistence of the commerce, with a social and economic paper of great relevance, in the reduction of the social inaqualities. Here, John T. Stankey expresses very clear opinions on the subject. Thus, it is considered that the fiscal elimination exerts a basic paper in the evaluation and planning of the companies articulating with all the involved spheres in process of fiscal planning, and that if they make necessary more studies directed toward its implementation.