Tax Substitution and Accounting Firms: perceptions of the implementation process

• Autor(a) principal: Silva, Sergio Roberto da
• Data de Publicação: 2016
• Outros Autores: Gonçalves, Anderson Souza, Henrique, Marcelo Rabelo, silva, Marcia Welita da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/304
• topic: Accounting advisory services; Accountants; ICMS; tax substitution; assessoria contábil; Contadores; ICMS; Substituição tributária

The Accounting advisory services has been of great importance to the performance of Brazilian companies. The purpose of this research is to identify the experience that the accounting officer of external accounting advice obtained in the adoption of the ICMS tax substitution regime. The study sought to identify what were the main questions, which updates the actions of matter, the impact of the issue in accounting firms, if they had a work overload or not. The survey was conducted through multi case studies in a total of four cases of accounting firms. They were interviewed four managers / owners of accounting offices in the city of Guarulhos, Brazil. A research protocol applied to the four cases has been prepared. The result of the research was that accountants had difficulty with the systematic, calculating and filing of invoices where there was incidence of tax substitution.