Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73

Detalhes bibliográficos
Autor(a) principal: Pilati, Rosimeri Horn
Data de Publicação: 2016
Outros Autores: Theiss, Viviane
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Catarinense da Ciência Contábil (Online)
Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2220
Resumo: Tax planning is a way of minimizing tax costs without breaking the law, likewise, they are considered a differential among the financial services, representing a tax savings for different companies. But it is important to check what the quality and the knowledge of the person n charge of this practice is. The objective of this study is to verify the degree of accuracy of the accountants in omitted and evasive situations in tax savings. This study aimed to present practical situations of licit and illicit tax planning through a descriptive questionnaire with seven multiple-choice questions answered by accountants from different cities of the state of Santa Catarina. The questions were taken from studies in articles, court decisions, judgments and books, with the approach in tax planning for saving ISSQN and corporate reorganizations. The results presented by descriptive statistics show that most of the accountants understand practical situations of tax evasion. Within the degree of accuracy, this study points up to a percentage over 60%. In the average Student t test, it was noticed that the average between correct and wrong answers are different, that is, it can be said that the average of correct responses was greater. With the analysis of this percentage, the suggestion of this work is to tell the professional accountants that they must be always up to date on the aspects of tax law because there are constant changes and gaps for the correct interpretation of legal precepts.
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spelling Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73Identificação de situações de elisão e evasão fiscal: um estudo com contadores no Estado de Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73Tax planningTax avoidanceTax evasion.Planejamento tributárioElisão fiscalEvasão fiscal.Tax planning is a way of minimizing tax costs without breaking the law, likewise, they are considered a differential among the financial services, representing a tax savings for different companies. But it is important to check what the quality and the knowledge of the person n charge of this practice is. The objective of this study is to verify the degree of accuracy of the accountants in omitted and evasive situations in tax savings. This study aimed to present practical situations of licit and illicit tax planning through a descriptive questionnaire with seven multiple-choice questions answered by accountants from different cities of the state of Santa Catarina. The questions were taken from studies in articles, court decisions, judgments and books, with the approach in tax planning for saving ISSQN and corporate reorganizations. The results presented by descriptive statistics show that most of the accountants understand practical situations of tax evasion. Within the degree of accuracy, this study points up to a percentage over 60%. In the average Student t test, it was noticed that the average between correct and wrong answers are different, that is, it can be said that the average of correct responses was greater. With the analysis of this percentage, the suggestion of this work is to tell the professional accountants that they must be always up to date on the aspects of tax law because there are constant changes and gaps for the correct interpretation of legal precepts.O Planejamento tributário é uma forma de minimizar os custos fiscais sem desrespeitar a lei. Da mesma forma, é considerado um diferencial entre os serviços contábeis, por representar uma economia de tributos para diferentes empresas. Mas é importante averiguar qual a qualidade e o conhecimento do responsável por tal prática, o que motivou a elaboração do objetivo deste estudo: verificar qual o grau de acerto dos contadores em situações elisivas e evasivas de economia de tributos. Neste estudo, buscou-se apresentar situações práticas de planejamento tributário lícito e ilícito, através de questionário descritivo aplicado, com sete perguntas de múltipla escolha, aos contadores de diferentes cidades do estado de Santa Catarina. A formulação das perguntas originou-se de estudos em artigos, decisões judiciais, acórdãos e livros, com a abordagem em planejamento tributário para economia de ISSQN e em reorganizações societárias. Os resultados apontados pela estatística descritiva mostram que a maior parte dos contadores possui entendimento de situações práticas de elisão e evasão fiscal. Dentre o grau de acerto, aponta-se um percentual acima de 60%. No teste de médias t Student contatou-se que a média entre respostas corretas e erradas é diferente, ou seja, pode-se dizer que a média das respostas corretas foi maior. Com a análise deste percentual, a sugestão desse trabalho é passar a mensagem para que os profissionais contadores estejam sempre atualizados frente aos aspectos da legislação tributária. Há alterações constantes e lacunas para a correta interpretação dos preceitos legais. Conselho Regional de Contabilidade de Santa Catarina2016-11-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/2220Revista Catarinense da Ciência Contábil; v. 15 n. 46 (2016): Setembro-Dezembro; p. 61-732237-76621808-3781reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/2220/1903Pilati, Rosimeri HornTheiss, Vivianeinfo:eu-repo/semantics/openAccess2016-11-28T16:02:25Zoai:ojs.pkp.sfu.ca:article/2220Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2016-11-28T16:02:25Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false
dc.title.none.fl_str_mv Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
Identificação de situações de elisão e evasão fiscal: um estudo com contadores no Estado de Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
title Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
spellingShingle Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
Pilati, Rosimeri Horn
Tax planning
Tax avoidance
Tax evasion.
Planejamento tributário
Elisão fiscal
Evasão fiscal.
title_short Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
title_full Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
title_fullStr Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
title_full_unstemmed Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
title_sort Identifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73
author Pilati, Rosimeri Horn
author_facet Pilati, Rosimeri Horn
Theiss, Viviane
author_role author
author2 Theiss, Viviane
author2_role author
dc.contributor.author.fl_str_mv Pilati, Rosimeri Horn
Theiss, Viviane
dc.subject.por.fl_str_mv Tax planning
Tax avoidance
Tax evasion.
Planejamento tributário
Elisão fiscal
Evasão fiscal.
topic Tax planning
Tax avoidance
Tax evasion.
Planejamento tributário
Elisão fiscal
Evasão fiscal.
description Tax planning is a way of minimizing tax costs without breaking the law, likewise, they are considered a differential among the financial services, representing a tax savings for different companies. But it is important to check what the quality and the knowledge of the person n charge of this practice is. The objective of this study is to verify the degree of accuracy of the accountants in omitted and evasive situations in tax savings. This study aimed to present practical situations of licit and illicit tax planning through a descriptive questionnaire with seven multiple-choice questions answered by accountants from different cities of the state of Santa Catarina. The questions were taken from studies in articles, court decisions, judgments and books, with the approach in tax planning for saving ISSQN and corporate reorganizations. The results presented by descriptive statistics show that most of the accountants understand practical situations of tax evasion. Within the degree of accuracy, this study points up to a percentage over 60%. In the average Student t test, it was noticed that the average between correct and wrong answers are different, that is, it can be said that the average of correct responses was greater. With the analysis of this percentage, the suggestion of this work is to tell the professional accountants that they must be always up to date on the aspects of tax law because there are constant changes and gaps for the correct interpretation of legal precepts.
publishDate 2016
dc.date.none.fl_str_mv 2016-11-28
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dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revista.crcsc.org.br/index.php/CRCSC/article/view/2220/1903
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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dc.publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
dc.source.none.fl_str_mv Revista Catarinense da Ciência Contábil; v. 15 n. 46 (2016): Setembro-Dezembro; p. 61-73
2237-7662
1808-3781
reponame:Revista Catarinense da Ciência Contábil (Online)
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reponame_str Revista Catarinense da Ciência Contábil (Online)
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