Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry

Detalhes bibliográficos
Autor(a) principal: Eckert, Alex
Data de Publicação: 2018
Outros Autores: Turella, Odiléia, Mecca, Marlei Salete
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/11790
Resumo: Since the implementation of the Public Digital Bookkeeping System - SPED in Brazil, several accounting and tax books began to be issued electronically, within a specific and standardized digital format. Therefore, the present study aims at verifying the financial and tax impacts, as well as verifying the necessary adjustments that an automotive industry will have to make to fit the Block K generation, within the EFD / Fiscal Sped. In terms of methodology, this is a case study, descriptive and qualitative. In this study, the necessary costs were evidenced, such as personnel training, software system adaptation and mainly internal process review, for greater inventory control, product structure and tax reclassification in accordance with legal regulations. It was also possible to demonstrate some tax impacts than with the delivery of the Block K file, which demands more and more responsibility with its fiscal writing. In addition, it became clear that with this new obligation, the company had a gain from the improvements and adjustments needed to improve internal controls.
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spelling Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industryImpactos financieros y fiscales derivados de la idoneidad para la generación de Bloques K en una industria automotrizImpactos financeiros e tributários decorrentes da adequação à geração do Bloco K em uma indústria automotivasped fiscaladequaçãoimpacto financeiroBloco Kimpacto tributáriofiscal speedadaptationfinancial impactBlock Ktax impactfiscal aceleradoadecuaciónimpacto financieroBloque Kimpacto tributarioSince the implementation of the Public Digital Bookkeeping System - SPED in Brazil, several accounting and tax books began to be issued electronically, within a specific and standardized digital format. Therefore, the present study aims at verifying the financial and tax impacts, as well as verifying the necessary adjustments that an automotive industry will have to make to fit the Block K generation, within the EFD / Fiscal Sped. In terms of methodology, this is a case study, descriptive and qualitative. In this study, the necessary costs were evidenced, such as personnel training, software system adaptation and mainly internal process review, for greater inventory control, product structure and tax reclassification in accordance with legal regulations. It was also possible to demonstrate some tax impacts than with the delivery of the Block K file, which demands more and more responsibility with its fiscal writing. In addition, it became clear that with this new obligation, the company had a gain from the improvements and adjustments needed to improve internal controls.A partir de la implementación del Sistema Público de Contabilidad Digital - SPED, varios libros contables y tributarios pasaron a ser emitidos electrónicamente, en un formato digital específico y estandarizado. Por lo tanto, el presente estudio tuvo como objetivo verificar los impactos financieros y tributarios en una industria automotriz para adaptarse al EFD/Sped Fiscal, especialmente en la generación del Bloque K. En términos metodológicos, se trata de un estudio de caso, descriptivo, de naturaleza cualitativa. En este estudio se evidenciaron los costos necesarios, tales como capacitación de personas, adecuación del sistema de software y principalmente revisión de procesos internos, para mayor control de stock, estructura de productos y reclasificación tributaria de acuerdo a las normas legales. También fue posible demostrar algunos impactos tributarios que con la entrega del archivo del Bloque K, lo que demanda cada vez más responsabilidad con su escritura tributaria. Al final, se concluyó que esta nueva obligación fue positiva para la empresa en estudio, ya que su adecuación generó mejoras en las rutinas y flujos organizacionales.A partir da implementação do Sistema Público de Escrituração Digital – SPED, diversos livros contábeis e fiscais começaram a ser emitidos de forma eletrônica, em um formato digital específico e padronizado. Diante disso, o presente estudo teve como objetivo verificar os impactos financeiros e tributários em uma indústria do setor automotivo para adequar-se ao EFD/Sped Fiscal, especialmente na geração do Bloco K. Em termos metodológicos, trata-se de um estudo de caso, descritivo, de natureza qualitativa. Neste estudo, foram evidenciados quais foram os custos necessários, como treinamento de pessoas, adequação de sistema de software e principalmente revisão de processos internos, para maior controle de estoque, estrutura de produto e reclassificação fiscal de acordo com as normas legais. Também foi possível demostrar alguns impactos tributários que com a entrega do arquivo do Bloco K, o que demanda cada vez mais responsabilidade com sua escrita fiscal. Ao final, concluiu-se que essa nova obrigação foi positiva para a empresa em estudo, visto que sua adequação gerou melhorias nas rotinas e fluxos organizacionais.Universidade do Estado de Santa Catarina — UDESC2018-06-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/1179010.5965/2316419007102018062Revista Brasileira de Contabilidade e Gestão; Vol. 7 No. 12 (2018); 62-78Revista Brasileira de Contabilidade e Gestão; Vol. 7 Núm. 12 (2018); 62-78Revista Brasileira de Contabilidade e Gestão; v. 7 n. 12 (2018); 62-782764-747110.5965/2764747107122018reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/11790/8367Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaíhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessEckert, AlexTurella, OdiléiaMecca, Marlei Salete2023-09-20T13:48:31Zoai::article/11790Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-20T13:48:31Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
Impactos financieros y fiscales derivados de la idoneidad para la generación de Bloques K en una industria automotriz
Impactos financeiros e tributários decorrentes da adequação à geração do Bloco K em uma indústria automotiva
title Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
spellingShingle Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
Eckert, Alex
sped fiscal
adequação
impacto financeiro
Bloco K
impacto tributário
fiscal speed
adaptation
financial impact
Block K
tax impact
fiscal acelerado
adecuación
impacto financiero
Bloque K
impacto tributario
title_short Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
title_full Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
title_fullStr Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
title_full_unstemmed Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
title_sort Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry
author Eckert, Alex
author_facet Eckert, Alex
Turella, Odiléia
Mecca, Marlei Salete
author_role author
author2 Turella, Odiléia
Mecca, Marlei Salete
author2_role author
author
dc.contributor.author.fl_str_mv Eckert, Alex
Turella, Odiléia
Mecca, Marlei Salete
dc.subject.por.fl_str_mv sped fiscal
adequação
impacto financeiro
Bloco K
impacto tributário
fiscal speed
adaptation
financial impact
Block K
tax impact
fiscal acelerado
adecuación
impacto financiero
Bloque K
impacto tributario
topic sped fiscal
adequação
impacto financeiro
Bloco K
impacto tributário
fiscal speed
adaptation
financial impact
Block K
tax impact
fiscal acelerado
adecuación
impacto financiero
Bloque K
impacto tributario
description Since the implementation of the Public Digital Bookkeeping System - SPED in Brazil, several accounting and tax books began to be issued electronically, within a specific and standardized digital format. Therefore, the present study aims at verifying the financial and tax impacts, as well as verifying the necessary adjustments that an automotive industry will have to make to fit the Block K generation, within the EFD / Fiscal Sped. In terms of methodology, this is a case study, descriptive and qualitative. In this study, the necessary costs were evidenced, such as personnel training, software system adaptation and mainly internal process review, for greater inventory control, product structure and tax reclassification in accordance with legal regulations. It was also possible to demonstrate some tax impacts than with the delivery of the Block K file, which demands more and more responsibility with its fiscal writing. In addition, it became clear that with this new obligation, the company had a gain from the improvements and adjustments needed to improve internal controls.
publishDate 2018
dc.date.none.fl_str_mv 2018-06-15
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://www.revistas.udesc.br/index.php/reavi/article/view/11790
10.5965/2316419007102018062
url https://www.revistas.udesc.br/index.php/reavi/article/view/11790
identifier_str_mv 10.5965/2316419007102018062
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/11790/8367
dc.rights.driver.fl_str_mv Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaí
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaí
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 Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 7 No. 12 (2018); 62-78
Revista Brasileira de Contabilidade e Gestão; Vol. 7 Núm. 12 (2018); 62-78
Revista Brasileira de Contabilidade e Gestão; v. 7 n. 12 (2018); 62-78
2764-7471
10.5965/2764747107122018
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
_version_ 1797048020955561984

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