O imposto de renda, em seus mais variados aspectos e particularidades, tem se mostrado um dos temas mais complexos e debatidos pela doutrina especializada e pelos tribunais ao redor do mundo. No Brasil, jurisdição em que o Sistema Tributário Nacional encontra-se ampla e rigidamente arquitetado pela Constituição Federal, o tema ganha especiais contornos, dada a necessidade de fiel compatibilidade entre a legislação infraconstitucional e os limites minuciosamente desenhados pelo constituinte. A presente pesquisa pretende entrar nessa seara para abordar o intrigante binômio aspecto material e base de cálculo do imposto de renda das pessoas jurídicas. No que tange ao aspecto material, investigaremos o grau de influência da rigidez do Sistema Constitucional Tributário sobre a composição dos elementos que caracterizam a renda constitucionalmente tributável. Nesse mister, será necessário discorrer sobre as teorias que propugnam pela ampla liberdade do legislador infraconstitucional para estabelecer o significado de renda (teoria legalista) até aquelas que apontam pouca (ou nenhuma) autorização para construção do conceito de renda no âmbito infraconstitucional, eis que isso seria matéria eminentemente constitucional. E assim se fará para que, posteriormente, viabilize-se o cotejamento entre a renda constitucionalmente tributável e o lucro contábil apurado de acordo com a legislação societária, eis que, tradicionalmente, é esse o ponto de partida para a apuração da base de cálculo do imposto de renda das pessoas jurídicas. Para tanto, será preciso analisar as funções e os usuários da contabilidade, identificando a atual perspectiva e os critérios que guiam a elaboração dos relatórios contábeis. Feito isso, tratar-se á de responder a seguinte indagação: poderia o legislador tributário brasileiro adotar o modelo de dependência total, isto é, adotar o lucro contábilsocietário como base de cálculo do imposto de renda das pessoas jurídicas sem nenhuma correção ou limitação no seu processo de determinação, como acontece em alguns países? Em última análise, analisar-se-á criticamente se o lucro contábil, juridicizado que foi pelo Direito Societário e Tributário, confirmaria ou infirmaria o aspecto material do indigitado tributo a teor do Texto Magno. / The income tax, in its various aspects and particularities, can be considered as one of the most complex and discussed issues by specialized doctrine and courts around the world. In Brazil, a jurisdiction that the National Tax System is comprehensive and almost tightly provided by the Federal Constitution, the issue gains special contours, specially about the compatibility between ordinary legislation and the limits provided by the constituent. This study intends to going through in this matter in order to discuss the intriguing binomial taxable event (material aspect of taxable event) and taxable basis of corporate income tax. Regarding to the taxable event, this study will investigate the influence of the Constitutional Tax System on the composition of the elements that characterize the constitutionally taxable income. At this point, it will be necessary discuss the theories that advocate the wide freedom of ordinary legislature to establish the significance of income (legalistic theory) and those theories that advocate little (if any) authorization to construct the concept of income by ordinary legislature under the argument that this matter would be eminently constitutional. And it will be done in order to make possible the comparison between constitutionally taxable income and accounting income determined in accordance with Brazilian corporate legislation, behold, traditionally, it is the starting point for calculating the taxable basis for corporate income tax purposes. For that, we will need to analyze the functions and users of accounting, identifying the current perspective and criteria that guide the preparation of financial reports. After this, we will be able to answer the following question: could the Brazilian legislature adopt the tax total dependency model, i.e., the corporate accounting as the taxable basis for corporate income tax without any correction or limitation on your determination process, as happens in some jurisdictions? In essence, this study intends to perform critical analysis of if the accounting profit, which was provided for Corporate and Tax Law purposes, confirm (or not) the taxable event provided by Federal Constitution.

The Sarbanes-Oxley Act of 2002 (SOX) was enacted as a response to some of the most egregious accounting scandals in history. Since SOX’s inception, experts continue to debate the costs and benefits associated with the act. Prior research suggests that some of the benefits associated with the Act may actually be attributable to other concurrent events such as firms’ reactions to the negative publicity. This paper investigates the effect that a firm’s publicity level has on the firm’s likelihood to issue a financial restatement. This study suggests that some of the benefits associated with SOX can actually be attributed to what I call the publicity effect. I find that although high publicity firms are more likely to issue a financial restatement post-SOX relative to low publicity firms, this difference is mitigated by the publicity effect. The empirical model suggests firms that are classified as having low publicity prior to SOX’s enactment are more likely to respond to the adverse publicity of the major accounting scandals. This study suggests that the benefit of more reliable financial statements is a combination of the stringent SOX regulations as well as the market’s reaction to negative publicity. My findings suggest that future cost-benefit analyses of SOX should attempt to capture the publicity effect.

This paper seeks to present the moral and ethical frameworks in which to consider the effect of bribing on business and the great community; confront the cultural differences that lie between American businesses and its potential interest abroad, as well as the growing international move to implementation similar to that of the FCPA; analyze prior anti-bribery legislation and the historical events that prompted the need for a policy like the FCPA, discuss the basic elements of the policy’s two pronged approach of anti-bribery and disclosure regulation; examine several cases in the enforcement of the FCPA on American businesses; and consider the advantages and disadvantages of the statute on the performance of American businesses as a factor of total international exports.

This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.

O imposto de renda, em seus mais variados aspectos e particularidades, tem se mostrado um dos temas mais complexos e debatidos pela doutrina especializada e pelos tribunais ao redor do mundo. No Brasil, jurisdição em que o Sistema Tributário Nacional encontra-se ampla e rigidamente arquitetado pela Constituição Federal, o tema ganha especiais contornos, dada a necessidade de fiel compatibilidade entre a legislação infraconstitucional e os limites minuciosamente desenhados pelo constituinte. A presente pesquisa pretende entrar nessa seara para abordar o intrigante binômio aspecto material e base de cálculo do imposto de renda das pessoas jurídicas. No que tange ao aspecto material, investigaremos o grau de influência da rigidez do Sistema Constitucional Tributário sobre a composição dos elementos que caracterizam a renda constitucionalmente tributável. Nesse mister, será necessário discorrer sobre as teorias que propugnam pela ampla liberdade do legislador infraconstitucional para estabelecer o significado de renda (teoria legalista) até aquelas que apontam pouca (ou nenhuma) autorização para construção do conceito de renda no âmbito infraconstitucional, eis que isso seria matéria eminentemente constitucional. E assim se fará para que, posteriormente, viabilize-se o cotejamento entre a renda constitucionalmente tributável e o lucro contábil apurado de acordo com a legislação societária, eis que, tradicionalmente, é esse o ponto de partida para a apuração da base de cálculo do imposto de renda das pessoas jurídicas. Para tanto, será preciso analisar as funções e os usuários da contabilidade, identificando a atual perspectiva e os critérios que guiam a elaboração dos relatórios contábeis. Feito isso, tratar-se á de responder a seguinte indagação: poderia o legislador tributário brasileiro adotar o modelo de dependência total, isto é, adotar o lucro contábilsocietário como base de cálculo do imposto de renda das pessoas jurídicas sem nenhuma correção ou limitação no seu processo de determinação, como acontece em alguns países? Em última análise, analisar-se-á criticamente se o lucro contábil, juridicizado que foi pelo Direito Societário e Tributário, confirmaria ou infirmaria o aspecto material do indigitado tributo a teor do Texto Magno. / The income tax, in its various aspects and particularities, can be considered as one of the most complex and discussed issues by specialized doctrine and courts around the world. In Brazil, a jurisdiction that the National Tax System is comprehensive and almost tightly provided by the Federal Constitution, the issue gains special contours, specially about the compatibility between ordinary legislation and the limits provided by the constituent. This study intends to going through in this matter in order to discuss the intriguing binomial taxable event (material aspect of taxable event) and taxable basis of corporate income tax. Regarding to the taxable event, this study will investigate the influence of the Constitutional Tax System on the composition of the elements that characterize the constitutionally taxable income. At this point, it will be necessary discuss the theories that advocate the wide freedom of ordinary legislature to establish the significance of income (legalistic theory) and those theories that advocate little (if any) authorization to construct the concept of income by ordinary legislature under the argument that this matter would be eminently constitutional. And it will be done in order to make possible the comparison between constitutionally taxable income and accounting income determined in accordance with Brazilian corporate legislation, behold, traditionally, it is the starting point for calculating the taxable basis for corporate income tax purposes. For that, we will need to analyze the functions and users of accounting, identifying the current perspective and criteria that guide the preparation of financial reports. After this, we will be able to answer the following question: could the Brazilian legislature adopt the tax total dependency model, i.e., the corporate accounting as the taxable basis for corporate income tax without any correction or limitation on your determination process, as happens in some jurisdictions? In essence, this study intends to perform critical analysis of if the accounting profit, which was provided for Corporate and Tax Law purposes, confirm (or not) the taxable event provided by Federal Constitution.

A travers les risques que l’entreprise fait peser sur l’environnement ou à travers les risques qui pèsent surelle eu égard à la multiplication des obligations légales visant à protéger l’environnement, l’entreprise nepeut plus se permettre d’ignorer le risque environnemental. L’exigence d’appréhension du risqueenvironnemental doit dorénavant accompagner l’entreprise tout au long de son existence. Le droitcomptable, autant pour ses capacités historiques d’appréhension des risques qu’en sa qualitéd’ordonnateur du langage de l’entreprise, apparaît comme l’instrument idoine d’identification et demaîtrise du risque environnemental. Par le biais du concept de passif environnemental, le droitcomptable offre une grille de lecture du risque environnemental mettant en lumière la plupart desnuances de ce risque. Toujours grâce au concept de passif environnemental, le droit comptable révèleson aptitude à contrôler les conséquences dommageables que le risque environnemental fait peser surl’entreprise ou l’environnement. Les mérites du droit comptable dans l’appréhension du risqueenvironnemental de l’entreprise ne doivent cependant pas masquer une conception originelleexclusivement basée sur la reconnaissance des atteintes portées au capital financier de l’entreprise. Parceque persister dans la voie de l’ignorance d’un capital environnemental a pour effet de restreindrel’appréhension du risque environnemental, la refondation du droit comptable dans le sens del’intégration d’un capital environnemental offre au droit comptable l’opportunité de s’affirmer en tantque branche du droit qui, bien que spécifique, n’en est pas moins vivante et à ce titre, douée d’évolution. / Whether it is through the risks that the company imposes on the environment or through the risks thatweigh on it with regard to the multiplication of legal obligations aimed at protecting the environment,the company can no longer afford to ignore the environmental risk. Henceforth, the environmental riskapprehension requirement must guide the company throughout its existence. The accounting law, asmuch for its historical abilities to apprehend the risks of the company as for its quality of organizing thelanguage of the company, appears as the instrument that can help in the identification and control of theenvironmental risk. Through the concept of environmental liability, the accounting law offers, on onehand, an environmental risk reading grid that highlights most of the nuances of this risk. On the otherhand, because of the concept of environmental liability, the accounting law reveals its ability to controlthe damaging consequences that the environmental risk imposes on the company or the environment.The merits of the accounting law as regards the apprehension of the environmental risk of the companymust not however mask an original conception exclusively based on the recognition of the violations ofthe financial capital of the company. Because persisting in the path of ignorance of an environmentalcapital has the effect of restricting the apprehension of environmental risk, the refoundation of theaccounting law in the direction of the integration of an environmental capital offers to the accountinglaw the opportunity to assert itself as a branch of law which, although specific, is none the less alive andas such, capable of evolution.

M.S.

Statement of the problem: This problem involves the following divisions: The laws, rules and regulations governing payrolls. Application of the law in payroll accounting. The accounting principles and procedure. A detailed practice set.

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.

<p>In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. </p><p>The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies. </p><p>The comparison and discussion is divided in three parts. One about what a change in accounting policies is, one about the permissibility to change accounting policies, and one about how changes in accounting policies should be reported in the accounts.</p>