Tax compliance costs in the public sector : a case study in a public company services.

• Autor(a) principal: Roberto Carvalho Pinto de Mesquita
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFC
• Texto Completo: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15564
• topic: Custos de Conformidade à tributaÃÃo; Tributos; Sistema TributÃrio; Custos de Conformidade.; Compliance costs of taxation; Taxes; Tax system; Compliance costs; ADMINISTRACAO

Tax compliance costs are sacrifices of resources to understand and comply with all formalities which are required by tax law. In Brazil, those formalities of the tax laws are among the most complex and bureaucratic in the world and this has a direct influence on business costs, either for the payment of taxes in itself, is to meet the requirements of the legislation. The theme has attracted scientific interest, with the relatively recent development of research in the world, yet there are few studies in Brazil. This work aimed to investigate the perception of managers of a public organization to provide services about the tax compliance costs. The following specific objectives were defined: 1) identify the main factors that generate and increase tax compliance costs the Post Office; 2) identify areas where compliance costs occur with greater intensity at the Post Office, and 3) Identify postal managers of the differences of perception about tax policies, tax regulations and compliance costs. To achieve the objectives, research was conducted in a descriptive exploratory, applied in correios (ECT). As for the media, literature search was conducted, documentary and field study. Documents were consulted as management reports, financial statements and manuals of ECT. The field research was conducted by using a questionnaire adapted from Maia (2007), applied to 104 tax managers of Posts, distributed in all Brazilian states. As for the results, it was concluded that: the complexity of the legislation, the various changes in tax regulations and the various federal, state and local jurisdictions are the main generators aspects of compliance costs on taxation in the ECT, according to the perceptions of their managers. With regard to the incurrence of compliance costs, it was observed that the economic and financial, legal and personal area are the most common. The results showed that the authorities continually increase the tax burden, and the demands of the increasingly technical sector. It was found that excess ancillary obligations undermines the competitiveness of the company surveyed. It was also concluded that tax policies need to be rethought in which they relate to compliance costs and fiscal decentralization is high cost to taxpayers.