In this reasoning, current legislation when giving tratativa to the enterprise right, attributed responsibilities to the chairmen of the enterprise societies, taking the professional of the accounting to answer for the guilt or deceit practised for the partners, administrators, chairmen, despite before he was only responsible for the accounting of funfamentados countable facts in skillful document. The legislator searched to place that professional (of the accounting), in the possibility to come inclkusive to be forced to repair actual damages outrem it, by means of the competent indemnity. Of the displayed one, even so thesis suscinta on the question of planning tributary focado in the administrators (managers), for the logic, concludes this measure of containment of the tax burden, seno, obligator, becomes one practical one almost that obliged, when demanding that all common-sense of responsibility of the managers, entrepreneur and accountants, these, thinks, reflects well, when taking the decision not to adopt it, a time that thus acting, will be opening tool hand importantissima to diminish the costs tributaries, also existing legal positioning in article 153 of law 6,404/76 beyond meaning good health financier for the companies contributors of the treasury department, representing greater flexibility and capitalizaton in the business entrepreneur, making possible lesser prices, reduction of taxes, taxes and incubencies, generating new jobs, if to consider that the saved resources and the recess in the flow of box of the companies who to adopt the control tributary as efficient tool in the fight for the reduction of the costs enterprise. DR. LANDMARKS WILSON BLACKSMITH MARTINS – LAWYER TRIBUTARISTA AND PENALISTA – ACCOUNTANT. .