The strategic importance of Tax Compliance in companies

Detalhes bibliográficos
Autor(a) principal: Carvalho, Walkyria
Data de Publicação: 2020
Outros Autores: Alves, José Luiz
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/8512
Resumo: The purpose of this article is to propose a reflection on the importance of the normative adequacy of a company in the adoption of Compliance Programs, with a view to obtaining benefits for management, especially in relation to the impacts of taxes on revenues and risk reduction through the tax avoidance, the clearest objective of tax planning. Through the bibliographic review method, we confer the importance of this study to proactive business practices, whose results have been propositional for business administration. The results obtained with this research are in the positive and expected field of prospecting for facilities for companies, which was observed through the adoption of Compliance programs automatically reverted to benefits for the company, reflecting, therefore, in management and its relationship with its employees and stakeholders, who indirectly enjoy the credibility of the planned company. Through this study it is concluded that the companies that adopt Tax Compliance have less costs, higher profits, greater labor speed and a differentiated results range, which makes them true management models, consolidating their brand as a reference in credibility. Compliance, without any doubt, as highlighted in the results of this research, has been identified as the most appropriate tool for achieving the objectives of good tax planning and these benefits also achieve results in reducing risks for the company, reducing or eliminating your extra expenses and tax impacts on management.
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spelling The strategic importance of Tax Compliance in companiesLa importância estratégica del Cumplimiento Tributario em las empresasA importância estratégica do Compliance Tributário nas empresasCumplimiento tributárioPlanificación empresarialEvasión de impuestos.Compliance tributárioPlanejamento empresarialElisão fiscal.Tax complianceBusiness planningTax avoidance.The purpose of this article is to propose a reflection on the importance of the normative adequacy of a company in the adoption of Compliance Programs, with a view to obtaining benefits for management, especially in relation to the impacts of taxes on revenues and risk reduction through the tax avoidance, the clearest objective of tax planning. Through the bibliographic review method, we confer the importance of this study to proactive business practices, whose results have been propositional for business administration. The results obtained with this research are in the positive and expected field of prospecting for facilities for companies, which was observed through the adoption of Compliance programs automatically reverted to benefits for the company, reflecting, therefore, in management and its relationship with its employees and stakeholders, who indirectly enjoy the credibility of the planned company. Through this study it is concluded that the companies that adopt Tax Compliance have less costs, higher profits, greater labor speed and a differentiated results range, which makes them true management models, consolidating their brand as a reference in credibility. Compliance, without any doubt, as highlighted in the results of this research, has been identified as the most appropriate tool for achieving the objectives of good tax planning and these benefits also achieve results in reducing risks for the company, reducing or eliminating your extra expenses and tax impacts on management.El propósito de este artículo es proponer una reflexión sobre la importancia de la adecuación normativa de una empresa en la adopción de Programas de Cumplimiento, con miras a obtener beneficios para la gestión, especialmente en relación a los impactos de los impuestos sobre la recaudación y la reducción de riesgos a través de la la elusión fiscal, el objetivo más claro de la planificación fiscal. A través del método de revisión bibliográfica, atribuimos la importancia de este estudio a las prácticas empresariales proactivas, cuyos resultados han sido propositivos para la administración de empresas. Los resultados obtenidos con esta investigación se encuentran en el campo positivo y esperado de la prospección de instalaciones para empresas, lo cual se observó a través de la adopción de programas de Compliance revertidos automáticamente en beneficios para la empresa, reflejándose, por tanto, en la gestión y su relación con sus empleados y grupos de interés, quienes indirectamente gozan de la credibilidad de la empresa planificada. A través de este estudio se concluye que las empresas que adoptan el Cumplimiento Fiscal tienen menores costos, mayores ganancias, mayor rapidez laboral y un rango de resultados diferenciado, lo que las convierte en verdaderos modelos de gestión, consolidando su marca como referencia en credibilidad. El cumplimiento, sin duda alguna, como se destaca en los resultados de esta investigación, ha sido identificado como la herramienta más adecuada para lograr los objetivos de una buena planificación fiscal y estos beneficios también logran resultados en la reducción de riesgos para la empresa, reduciendo o eliminar sus gastos adicionales y los impactos fiscales en la gestión.O presente artigo objetiva propor uma reflexão sobre a importância da adequação normativa de uma empresa na adoção de Programas de Compliance, com vistas a se auferir benefícios para a gestão, especialmente com relação aos impactos dos tributos nas receitas e redução de riscos através da elisão fiscal, objetivo mais nítido do planejamento tributário. Através do método de revisão bibliográfica, conferimos a importância do presente estudo às práticas empresariais proativas, cujos resultados têm sido propositivos para a administração de empresas. Os resultados obtidos com esta pesquisa se situam no campo positivo e esperado de prospecção de facilidades para as empresas, o que se observou através da adoção de programas de Compliance automaticamente revertidos em benefícios para a companhia, refletindo, por conseguinte, na gestão e na sua relação com seus colaboradores e stakeholders, que usufruem, indiretamente, da credibilidade da empresa planejada. Através do presente estudo conclui-se que as empresas que adotam o Compliance Tributário têm menos custos, maiores lucros, maior celeridade laboral e um alcance de resultados diferenciado, o que as torna verdadeiros modelos de gestão, consolidando a sua marca como referência em credibilidade. O Compliance, sem qualquer dúvida, conforme se destaca nos resultados desta pesquisa, tem sido apontado com a ferramenta mais adequada para o alcance dos objetivos de um bom planejamento tributário e estes benefícios alcançam resultados, também, na redução de riscos para a empresa, diminuição ou eliminação de seus gastos extras e dos impactos tributários na gestão.Research, Society and Development2020-09-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/851210.33448/rsd-v9i10.8512Research, Society and Development; Vol. 9 No. 10; e2489108512Research, Society and Development; Vol. 9 Núm. 10; e2489108512Research, Society and Development; v. 9 n. 10; e24891085122525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/8512/7571Copyright (c) 2020 Walkyria Carvalho; José Luiz Alveshttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCarvalho, Walkyria Alves, José Luiz2020-10-31T12:03:23Zoai:ojs.pkp.sfu.ca:article/8512Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:30:58.463194Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv The strategic importance of Tax Compliance in companies
La importância estratégica del Cumplimiento Tributario em las empresas
A importância estratégica do Compliance Tributário nas empresas
title The strategic importance of Tax Compliance in companies
spellingShingle The strategic importance of Tax Compliance in companies
Carvalho, Walkyria
Cumplimiento tributário
Planificación empresarial
Evasión de impuestos.
Compliance tributário
Planejamento empresarial
Elisão fiscal.
Tax compliance
Business planning
Tax avoidance.
title_short The strategic importance of Tax Compliance in companies
title_full The strategic importance of Tax Compliance in companies
title_fullStr The strategic importance of Tax Compliance in companies
title_full_unstemmed The strategic importance of Tax Compliance in companies
title_sort The strategic importance of Tax Compliance in companies
author Carvalho, Walkyria
author_facet Carvalho, Walkyria
Alves, José Luiz
author_role author
author2 Alves, José Luiz
author2_role author
dc.contributor.author.fl_str_mv Carvalho, Walkyria
Alves, José Luiz
dc.subject.por.fl_str_mv Cumplimiento tributário
Planificación empresarial
Evasión de impuestos.
Compliance tributário
Planejamento empresarial
Elisão fiscal.
Tax compliance
Business planning
Tax avoidance.
topic Cumplimiento tributário
Planificación empresarial
Evasión de impuestos.
Compliance tributário
Planejamento empresarial
Elisão fiscal.
Tax compliance
Business planning
Tax avoidance.
description The purpose of this article is to propose a reflection on the importance of the normative adequacy of a company in the adoption of Compliance Programs, with a view to obtaining benefits for management, especially in relation to the impacts of taxes on revenues and risk reduction through the tax avoidance, the clearest objective of tax planning. Through the bibliographic review method, we confer the importance of this study to proactive business practices, whose results have been propositional for business administration. The results obtained with this research are in the positive and expected field of prospecting for facilities for companies, which was observed through the adoption of Compliance programs automatically reverted to benefits for the company, reflecting, therefore, in management and its relationship with its employees and stakeholders, who indirectly enjoy the credibility of the planned company. Through this study it is concluded that the companies that adopt Tax Compliance have less costs, higher profits, greater labor speed and a differentiated results range, which makes them true management models, consolidating their brand as a reference in credibility. Compliance, without any doubt, as highlighted in the results of this research, has been identified as the most appropriate tool for achieving the objectives of good tax planning and these benefits also achieve results in reducing risks for the company, reducing or eliminating your extra expenses and tax impacts on management.
publishDate 2020
dc.date.none.fl_str_mv 2020-09-25
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/8512
10.33448/rsd-v9i10.8512
url https://rsdjournal.org/index.php/rsd/article/view/8512
identifier_str_mv 10.33448/rsd-v9i10.8512
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/8512/7571
dc.rights.driver.fl_str_mv Copyright (c) 2020 Walkyria Carvalho; José Luiz Alves
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 Walkyria Carvalho; José Luiz Alves
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 Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 9 No. 10; e2489108512
Research, Society and Development; Vol. 9 Núm. 10; e2489108512
Research, Society and Development; v. 9 n. 10; e2489108512
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
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