A governança corporativa tributária como requisito para o exercício da atividade empresarial

• Autor(a) principal: Aguiar, Luciana Ibiapina Lira
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/14097
• topic: Corporate governance; Tax corporate governance; Tax management; Governança corporativa tributária; Gestão de tributos; Direito; Governança corporativa; Administração tributária; Desenvolvimento organizacional

The aim of the study is to investigate tax governance comparing two different approaches called "corporate perspective" and "the development perspective". The corporate perspective is the main focus of the proposed analysis. The material starts with the premise that good governance practices can generate mutual benefits for the practicing company as well as for the country (both as responsible for Tax Policies and as Tax administration) that adheres to its principles. In this context, the paper proposes a reflection on the concept of Tax Corporate Governance, its principles and core issues. The paper also seeks to describe, in objective language, the legal aspects applicable to Tax Corporate Governance, as well as other fundamental aspects related to business management, such as management structure and best practices of governance. Finally, an additional goal of this dissertation is to provide a common frame of reference for aspects which interest both lawyers and business management professionals. For this reason an interdisciplinary research method approach was chosen. The development of this study shows that in order for Tax Corporate Governance to be effectively adopted throughout the business community, the way it treats the interface between state and society is crucial. Moreover the adoption of good tax governance principles actively practiced provides benefits to business activity as it reduces reputational risks, increases confidence level of the company’s stakeholders, minimizes risks associated with the occurrence of penalties, as well as reducing risks arising from inherent uncertainties within the decision-making process.