Risk of tax compliance: a case study in the state of São Paulo

• Autor(a) principal: Miyoshi, Roberto Kazuo
• Data de Publicação: 2012
• Outros Autores: Nakao, Sílvio Hiroshi
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/45400
• topic: Riscos de conformidade tributária; tributação; custos de conformidade tributária.; Tax compliance risks; taxation; compliance cost of taxation.

This research provides an empirical investigation about factors that affect the risks related to tax conformity. To obtain data in depth in order to achieve the objective of the present research, it was used a case study of an industry that has implemented a management of tax risks concerning ICMS of São Paulo state - Brazil, which didn’t exist until then. Using the methodology suggested by COSO for risk management, its components as well as the risks and factors that trigger them and the activities of control and response to tax risks that impact on the tax compliance costs were identified. Quantitative and qualitative methodologies of risk measurement were evaluated and strengths and weaknesses were found in both methodologies. It was observed that the perception of the company on the tax risks has no complete adherence with the quantitative evaluation. The human resources were identified as being the most relevant risk factor within the environment of the investigated company. It was also found that while establishing the control activities and response to tax risks, the company incurs in an increasing of tax compliance costs, but this impact is mitigated by the reduction of the exposure of tax risks.