Tax Substitution and Accounting Firms: perceptions of the implementation process
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista ENIAC pesquisa |
Texto Completo: | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/304 |
Resumo: | 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. |
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Tax Substitution and Accounting Firms: perceptions of the implementation processA substituição Tributária e as Empresas de Contabilidade: percepções da implementação do processoAccounting advisory servicesAccountantsICMStax substitutionassessoria contábilContadoresICMSSubstituição tributáriaThe 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. A assessoria Contábil tem sido de grande importância para desempenho das empresas brasileiras. O objetivo dessa pesquisa é identificar a experiência que o contabilista de assessoria contábil externa obteve na adoção do regime de substituição tributária do ICMS. O trabalho buscou identificar quais foram as principais dúvidas, quais as ações de atualizações da matéria, o impacto do assunto nas empresas contábeis, se tiveram uma sobrecarga de serviço ou não. A pesquisa foi realizada através do estudo de multi casos num total de quatro casos de empresas de Contabilidade. Foram entrevistados quatro gerentes/proprietários de escritórios contábeis do município de Guarulhos-SP. Foi elaborado um protocolo de pesquisa aplicado aos quatro casos. O resultado da pesquisa foi que os contadores tiveram dificuldade com a sistemática, o cálculo e preenchimento das notas fiscais, onde houvesse incidência de substituição tributária.Centro Universitário ENIAC2016-06-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/30410.22567/rep.v5i1.304Revista Eniac Pesquisa; Vol. 5 No. 1 (2016); 90-110REVISTA ENIAC PESQUISA; Vol. 5 Núm. 1 (2016); 90-110REVISTA ENIAC PESQUISA; v. 5 n. 1 (2016); 90-1102316-234110.22567/rep.v5i1reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACporhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/304/pdfCopyright (c) 2016 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSilva, Sergio Roberto daGonçalves, Anderson SouzaHenrique, Marcelo Rabelosilva, Marcia Welita da2024-07-09T18:47:45Zoai:ojs.pkp.sfu.ca:article/304Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisaPRIhttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2024-07-09T18:47:45Revista ENIAC pesquisa - Centro Universitário Eniacfalse |
dc.title.none.fl_str_mv |
Tax Substitution and Accounting Firms: perceptions of the implementation process A substituição Tributária e as Empresas de Contabilidade: percepções da implementação do processo |
title |
Tax Substitution and Accounting Firms: perceptions of the implementation process |
spellingShingle |
Tax Substitution and Accounting Firms: perceptions of the implementation process Silva, Sergio Roberto da Accounting advisory services Accountants ICMS tax substitution assessoria contábil Contadores ICMS Substituição tributária |
title_short |
Tax Substitution and Accounting Firms: perceptions of the implementation process |
title_full |
Tax Substitution and Accounting Firms: perceptions of the implementation process |
title_fullStr |
Tax Substitution and Accounting Firms: perceptions of the implementation process |
title_full_unstemmed |
Tax Substitution and Accounting Firms: perceptions of the implementation process |
title_sort |
Tax Substitution and Accounting Firms: perceptions of the implementation process |
author |
Silva, Sergio Roberto da |
author_facet |
Silva, Sergio Roberto da Gonçalves, Anderson Souza Henrique, Marcelo Rabelo silva, Marcia Welita da |
author_role |
author |
author2 |
Gonçalves, Anderson Souza Henrique, Marcelo Rabelo silva, Marcia Welita da |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Silva, Sergio Roberto da Gonçalves, Anderson Souza Henrique, Marcelo Rabelo silva, Marcia Welita da |
dc.subject.por.fl_str_mv |
Accounting advisory services Accountants ICMS tax substitution assessoria contábil Contadores ICMS Substituição tributária |
topic |
Accounting advisory services Accountants ICMS tax substitution assessoria contábil Contadores ICMS Substituição tributária |
description |
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. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-06-27 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/304 10.22567/rep.v5i1.304 |
url |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/304 |
identifier_str_mv |
10.22567/rep.v5i1.304 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/304/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Centro Universitário ENIAC |
publisher.none.fl_str_mv |
Centro Universitário ENIAC |
dc.source.none.fl_str_mv |
Revista Eniac Pesquisa; Vol. 5 No. 1 (2016); 90-110 REVISTA ENIAC PESQUISA; Vol. 5 Núm. 1 (2016); 90-110 REVISTA ENIAC PESQUISA; v. 5 n. 1 (2016); 90-110 2316-2341 10.22567/rep.v5i1 reponame:Revista ENIAC pesquisa instname:Centro Universitário Eniac instacron:ENIAC |
instname_str |
Centro Universitário Eniac |
instacron_str |
ENIAC |
institution |
ENIAC |
reponame_str |
Revista ENIAC pesquisa |
collection |
Revista ENIAC pesquisa |
repository.name.fl_str_mv |
Revista ENIAC pesquisa - Centro Universitário Eniac |
repository.mail.fl_str_mv |
||revistaeniacpesquisa@fernandoasantos.com.br |
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1809207907843047424 |