Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil
Autor(a) principal: | |
---|---|
Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/22351 |
Resumo: | The Brazilian business environment is significantly impacted by tax legislation, that is, in Brazil, there is a great interference of the tax legislation in the accounting practices. Such interference makes many accounting professionals exclusively concerned with the aspects demanded by the tax authorities, often neglecting the accounting essence of generating information for decision-making. Thus, with the creation of the Public Bookkeeping System - Sped, the public administration was modernized in fiscal practices harmonizing Brazilian accounting standards. Thus, the objective of this paper is to verify the participation and the influence of the tax legislation in the development of Brazilian accounting. In order to achieve this goal, as far as the methodology is concerned, this study is structured through the deductive method, the bibliographic and descriptive research. From this, it could be concluded that accounting professionals, in addition to meeting the demands of the tax authorities, which is to comply with the main and accessory tax obligations, should evidence, measure and recognize the corporate patrimony, thus contributing through information useful for the business management process |
id |
PUC_SP-1_ea7287b61e93f6295555bd4a9b41f710 |
---|---|
oai_identifier_str |
oai:repositorio.pucsp.br:handle/22351 |
network_acronym_str |
PUC_SP-1 |
network_name_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
repository_id_str |
|
spelling |
Marion, José Carloshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4487074Z3&tokenCaptchar=03AOLTBLRsccX7n3_Yy1xx_-XseZKrKWnlBH3YeFnlA5cPDxCDTdVbDDt3zTuP5G1Gk6eiuJEP11HtryDOKmrsdC1ukow7CGbXTHa9aWC2OQoAbU92XYw8_lti_c9fqPK43dpsECDnsL5LwSloM-De_ntk6AgbPrEazXaaC17h6vRAITmbkuSrUw08fvPp3Q-tPxbm8ibF1yw5l-nijkK4X7ePKa5ynXf0aAh9qeTgitTZLi71ptz-UGYJf-TY0lgWK4JscG1toZsksuU3kKuBv6QPqXE2ZyD4hTYYDWMOMI1hVU4BLaUDGumVIuFvwPg61wcPgi1uc42CnsoJthK8LczmEDHGVIXuWASantos, Anderson de Sousa2019-07-01T12:02:39Z2019-05-17Santos, Anderson de Sousa. Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil. 2019. 82 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.https://tede2.pucsp.br/handle/handle/22351The Brazilian business environment is significantly impacted by tax legislation, that is, in Brazil, there is a great interference of the tax legislation in the accounting practices. Such interference makes many accounting professionals exclusively concerned with the aspects demanded by the tax authorities, often neglecting the accounting essence of generating information for decision-making. Thus, with the creation of the Public Bookkeeping System - Sped, the public administration was modernized in fiscal practices harmonizing Brazilian accounting standards. Thus, the objective of this paper is to verify the participation and the influence of the tax legislation in the development of Brazilian accounting. In order to achieve this goal, as far as the methodology is concerned, this study is structured through the deductive method, the bibliographic and descriptive research. From this, it could be concluded that accounting professionals, in addition to meeting the demands of the tax authorities, which is to comply with the main and accessory tax obligations, should evidence, measure and recognize the corporate patrimony, thus contributing through information useful for the business management processO cenário empresarial brasileiro é impactado de maneira significativa pela legislação tributária, ou seja, no Brasil, existe uma grande interferência da legislação tributária nas práticas contábeis. Tal interferência faz com que muitos profissionais de contabilidade se preocupem exclusivamente com os aspectos demandados pelo fisco, deixando de lado, muitas vezes, a essência contábil de gerar informações para tomada de decisão. Sendo assim, com a criação do Sistema Público de Escrituração – Sped, a administração pública se modernizou nas práticas fiscais harmonizando as normas brasileira de contabilidade. Desse modo, o objetivo deste trabalho é verificar a participação e a influência da legislação tributária no desenvolvimento da contabilidade brasileira. A fim de alcançar tal objetivo, no que se refere à metodologia, este estudo se estrutura por meio do método dedutivo, da pesquisa bibliográfica e descritiva. A partir disso, pôde-se concluir que os profissionais de contabilidade, além de atender as demandas do fisco, que é cumprir com as obrigações tributárias principais e acessórias, devem evidenciar, mensurar e reconhecer o patrimonial empresarial, contribuindo, assim, através de informações úteis, para o processo de gestão empresarialCoordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/49586/Anderson%20de%20Sousa%20Santos.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisContabilidade - Normas - BrasilContabilidade tributária - BrasilTributos - BrasilAccounting - Standards - BrazilTax accounting - BrazilTaxes - BrasilCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISUm estudo sobre as formas de tributação e a Contabilidade Tributária no Brasilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTAnderson de Sousa Santos.pdf.txtAnderson de Sousa Santos.pdf.txtExtracted texttext/plain179339https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/4/Anderson%20de%20Sousa%20Santos.pdf.txt4523ce3978e9329a749c697ed5392ba8MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALAnderson de Sousa Santos.pdfAnderson de Sousa Santos.pdfapplication/pdf1563714https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/2/Anderson%20de%20Sousa%20Santos.pdfa0bb9ea28822164d5bf89c5c9e737327MD52THUMBNAILAnderson de Sousa Santos.pdf.jpgAnderson de Sousa Santos.pdf.jpgGenerated Thumbnailimage/jpeg3553https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/3/Anderson%20de%20Sousa%20Santos.pdf.jpg8df635dcf473b3a80a0bba9937f7b56eMD53handle/223512022-04-28 10:02:20.842oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T13:02:20Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil |
title |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil |
spellingShingle |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil Santos, Anderson de Sousa Contabilidade - Normas - Brasil Contabilidade tributária - Brasil Tributos - Brasil Accounting - Standards - Brazil Tax accounting - Brazil Taxes - Brasil CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil |
title_full |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil |
title_fullStr |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil |
title_full_unstemmed |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil |
title_sort |
Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil |
author |
Santos, Anderson de Sousa |
author_facet |
Santos, Anderson de Sousa |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Marion, José Carlos |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4487074Z3&tokenCaptchar=03AOLTBLRsccX7n3_Yy1xx_-XseZKrKWnlBH3YeFnlA5cPDxCDTdVbDDt3zTuP5G1Gk6eiuJEP11HtryDOKmrsdC1ukow7CGbXTHa9aWC2OQoAbU92XYw8_lti_c9fqPK43dpsECDnsL5LwSloM-De_ntk6AgbPrEazXaaC17h6vRAITmbkuSrUw08fvPp3Q-tPxbm8ibF1yw5l-nijkK4X7ePKa5ynXf0aAh9qeTgitTZLi71ptz-UGYJf-TY0lgWK4JscG1toZsksuU3kKuBv6QPqXE2ZyD4hTYYDWMOMI1hVU4BLaUDGumVIuFvwPg61wcPgi1uc42CnsoJthK8LczmEDHGVIXuWA |
dc.contributor.author.fl_str_mv |
Santos, Anderson de Sousa |
contributor_str_mv |
Marion, José Carlos |
dc.subject.por.fl_str_mv |
Contabilidade - Normas - Brasil Contabilidade tributária - Brasil Tributos - Brasil |
topic |
Contabilidade - Normas - Brasil Contabilidade tributária - Brasil Tributos - Brasil Accounting - Standards - Brazil Tax accounting - Brazil Taxes - Brasil CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Accounting - Standards - Brazil Tax accounting - Brazil Taxes - Brasil |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The Brazilian business environment is significantly impacted by tax legislation, that is, in Brazil, there is a great interference of the tax legislation in the accounting practices. Such interference makes many accounting professionals exclusively concerned with the aspects demanded by the tax authorities, often neglecting the accounting essence of generating information for decision-making. Thus, with the creation of the Public Bookkeeping System - Sped, the public administration was modernized in fiscal practices harmonizing Brazilian accounting standards. Thus, the objective of this paper is to verify the participation and the influence of the tax legislation in the development of Brazilian accounting. In order to achieve this goal, as far as the methodology is concerned, this study is structured through the deductive method, the bibliographic and descriptive research. From this, it could be concluded that accounting professionals, in addition to meeting the demands of the tax authorities, which is to comply with the main and accessory tax obligations, should evidence, measure and recognize the corporate patrimony, thus contributing through information useful for the business management process |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-07-01T12:02:39Z |
dc.date.issued.fl_str_mv |
2019-05-17 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Santos, Anderson de Sousa. Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil. 2019. 82 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/22351 |
identifier_str_mv |
Santos, Anderson de Sousa. Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil. 2019. 82 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
url |
https://tede2.pucsp.br/handle/handle/22351 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Economia, Administração, Contábeis e Atuariais |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
collection |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
bitstream.url.fl_str_mv |
https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/4/Anderson%20de%20Sousa%20Santos.pdf.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/1/license.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/2/Anderson%20de%20Sousa%20Santos.pdf https://repositorio.pucsp.br/xmlui/bitstream/handle/22351/3/Anderson%20de%20Sousa%20Santos.pdf.jpg |
bitstream.checksum.fl_str_mv |
4523ce3978e9329a749c697ed5392ba8 bd3efa91386c1718a7f26a329fdcb468 a0bb9ea28822164d5bf89c5c9e737327 8df635dcf473b3a80a0bba9937f7b56e |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
bngkatende@pucsp.br||rapassi@pucsp.br |
_version_ |
1809277976323293184 |