O compliance tributário nas pequenas e médias empresas, como ferramenta de gestão

• Autor(a) principal: Lemes, Vladimir Pereira
• 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/22053
• topic: Programas de compliance; Compliance tributário; Pequenas e médias empresas - Legislação; Compliance; Tax compliance; Small business - Law and legislation; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The main objective of this paper is to demonstrate the perception of managers regarding the barriers, costs and benefits of implementing tax compliance practices in the 100 small and medium enterprises (SMEs) that grew the most in 2017, according to Exame and Deloitte Magazine. From this sample of 100 companies, 42 valid answers were obtained. It should not be forgotten that these companies suffer from numerous resource constraints in a variety of ways, and they need to optimize their investment of resources in those that they see as essential for their operation. Therefore, they need to implement processes and routines each day to mitigate the inherent risks of tax legislation, from federal, state and municipal levels. In this way, a qualitative research questionnaire of exploratory nature is drawn up and applied, aiming at capturing the necessary information to identify the perception of managers on the implementation and maintenance of tax compliance practices. With the collection of information, we could see that the size of the company is an essential item so that it has implemented tax compliance practices, since the costs to smaller companies turn out to be excessive to the benefits, both due to the complexity of the tax legislation and the need of varied technological resources and skilled labor. Thus, it is observed that although all the respondents are aware, and know the benefits of such practice, only those whose billing exceeds the limits of the National Simple, and thus are outside this Tax Regime, and therefore, for them it is feasible for its implementation and use