Made available in DSpace on 2015-12-03T18:35:33Z (GMT). No. of bitstreams: 1 Maria_de_Las_Mercedes_Pfeuti.pdf: 954927 bytes, checksum: 21e199ba6b3c7251835d76f341689fb0 (MD5) Previous issue date: 2014-02-02 / This quantitative study using a simulation seeks to compare the tax burden of a small builder in Osasco, S??o Paulo, classified as Small and Medium Enterprises (PMEs), to conclude whether the taxes that make up its tax burden could be lower case got settled in Rosario, Santa Fe province in Argentina. The country was chosen because of the participation of both the economic bloc of Southern Common Market (MERCOSUL) and its proximity. To achieve this overall objective was calculated the amount of taxes on Brazilian construction by the amount of taxes that are the documentary evidence obtained in the Income (DRE) statements for a period of 9 years. The most significant were 7 taxes: Income Tax of Corporations (IRPJ), National Social Security Institute (INSS), Tax Services of any kind (ISSQN), Social Contribution on Net Profits (CSSL), Fund for length of service (FGTS), Contribution to Social Security Financing (COFINS) and Contribution to the Social Integration Program (PIS).Relying on tax laws of Brazil and Argentina and the amount of taxes calculated, the simulation was designed such taxes if the company gather taxes from Argentina. In Brazil, the percentage of taxes calculated on the gross revenue of the company was 22,63%. With the simulation in Argentina and considering the taxes that would be levied on construction law, was obtained a total of 18,20%, a difference of 4,43 percentage point s lower if the business entity to establish itself in Argentina. The conclusion that is in Argentina there would be a 20% of decrease to the amount of taxes paid / Este estudo quantitativo utilizando-se de uma simula????o, busca comparar a carga tribut??ria de uma construtora brasileira do munic??pio de Osasco, Grande S??o Paulo, classificada como Pequena e M??dia Empresa (PME), para concluir-se os tributos que comp??em sua carga tribut??ria poderiam ser menores caso se instalasse em Ros??rio, Prov??ncia de Santa F?? na Argentina. O pa??s foi escolhido em virtude da participa????o de ambos no bloco econ??mico do Mercado Comum do Sul (MERCOSUL) e sua proximidade geogr??fica. Para atingir esse objetivo geral foi apurado o montante dos tributos incidentes na construtora brasileira por meio do montante dos tributos que s??o os dados documentais, obtidos nas Demonstra????es do Resultado do Exerc??cio (DRE) por um per??odo de 9 anos. Os mais expressivos foram 7 tributos: Imposto de Renda da Pessoa Jur??dica (IRPJ), Instituto Nacional da Seguridade Social (INSS), Imposto sobre Servi??os de qualquer natureza (ISSQN), Contribui????o Social sobre o Lucro L??quido (CSLL), Fundo de Garantia por tempo de servi??o (FGTS), Contribui????o para Financiamento da Seguridade Social (COFINS) e Contribui????o para o Programa de Integra????o Social (PIS). Baseando-se legisla????o tribut??ria do Brasil e da Argentina e o montante de tributos apurados, foi elaborada a simula????o dessa carga tribut??ria, caso a empresa recolhesse os tributos da Argentina. No Brasil, a porcentagem apurada dos tributos sobre a Receita Bruta da empresa, foi de 22,63%. Com a simula????o na Argentina e considerando-se os tributos que incidiriam legalmente na construtora, foi obtido o total de 18,20%, uma diferen??a de 4,43 pontos percentuais a menos, caso a entidade empresarial se instalasse na Argentina. Conclui-se que na Argentina haveria uma diminui????o de 20% no montante de tributos recolhidos.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Wesley_Nogueira_Barbosa.pdf: 454636 bytes, checksum: a8e58d009612386f889cf3f82a9cfacd (MD5) Previous issue date: 2004-05-07 / Globalization process, which has been motivated by markets opening, has facilitated the free capital flow, also providing an accelerated growth to multinational companies, through the expansion of their activities to other countries. One of the results of this process is the surge of the concealed transfers of capital and profits, through either overestimate or underestimate transactions among associated companies. Therefore, each country has decided to adopt some rules to control the Transfer Pricing of assets and services in those transactions, which caused an increase of taxation complexity to multinational companies due to their need of knowing the laws of each country and its taxation impact on transactions between the company and its branches, aiming, therefore, to identify the situations of double taxation. This essay has the objective of presenting the rules for Transfer Pricing in Brazil and the five countries with higher investments in local assets, showing particularities of these countries, providing methodological knowledge related to Transfer Pricing estimate to multinational companies tax authorities in each studied country, to facilitate accounting and taxation management for the companies, not only in Brazilian taxation context, but also to the countries where transactions among associated companies take place. Throughout this paper it will be possible to identify the differences of methodologies among the countries, the requested information, the legal requirements and the penalties for those who do not attend to tax legislation. / O processo de globaliza????o, motivado pela abertura dos mercados, facilitou o livre fluxo de capitais, proporcionando tamb??m ??s empresas multinacionais um crescimento acelerado, atrav??s da expans??o de suas atividades para outros pa??ses. Um dos resultados desse processo foi o surgimento de problemas relativos a transfer??ncias disfar??adas de lucros e capitais, atrav??s de transa????es subfaturadas e superfaturadas, entre empresas vinculadas. Com isso, cada pa??s passou a adotar normas e leis para regular os Pre??os de Transfer??ncia de bens, produtos e servi??os nessas transa????es, gerando para os grupos multinacionais um aumento da complexidade tribut??ria, devido ?? necessidade de se conhecer as leias de cada pa??s e o impacto tribut??rio das transa????es entre matriz e filial, buscando detectar assim as situa????es de bitributa????o. Este trabalho tem como objetivo apresentar as regras para o Pre??o de Transfer??ncia no Brasil e nos cinco pa??ses de maiores investimentos em ativos locais, buscando trazer ao conhecimento geral as particularidades de cada um desses pa??ses com rela????o ao Pre??o de Transfer??ncia, proporcionando aos gestores tribut??rios dos grupos multinacionais um conhecimento dos m??todos de c??lculo dos Pre??os de Transfer??ncia em cada um dos pa??ses estudados, com a finalidade de facilitar o planejamento cont??bil-tribut??rio por parte das empresas n??o s?? no contexto tribut??rio brasileiro como tamb??m dos pa??ses onde haja transa????es entre empresas vinculadas. Atrav??s deste trabalho ser?? poss??vel identificar as diferen??as existentes de m??todos entre os pa??ses, as informa????es necess??rias, exig??ncias legais e penalidades previstas para aqueles que n??o atenderem a legisla????o.

Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Gustavo_Roque_Pinto_Passos.pdf: 806146 bytes, checksum: 188e85f247b19404e2b95235eb98dab8 (MD5) Previous issue date: 2010-11-05 / The literature on tax avoidance deals with a large number of variables that explain the choice of individuals and companies to comply or not with their tax obligations. The economic analysis of tax compliance is based on the assumption that the taxpayer's behavior stems from a rational calculation about the costs and benefits of evasion. The theory and empirical evidence suggests that tax evasion can be mitigated through the imposition of tax policies based on the probability of detection and penalties. By deploying the Public Digital Bookkeeping System - SPED, tax administration seeks to increase the effectiveness of their enforcement mechanisms and reduce the tax gap. The objective of this research is to develop an empirical investigation of the relationship between the Accounting - SPED and the economic and financial results declared by companies (gross revenue and net profit ). The null hypothesis of the research - the lack of relationship between these variables - was tested through the regression model with panel data. The sample was selected from the 500 largest companies listed in the database Best and Biggest, by EXAME magazine. The data collected comprise financial statements of these companies on the calendar years 2004 to 2009. Regression models were estimated using pooled data, random effects and fixed effects, with balanced and unbalanced panels. The adequacy of each model was tested by specification procedures (Hausman and Lagrange Test). The Accounting - SPED showed significance in all regression models of gross revenue, allowing the rejection of the null hypothesis of no relationship between these variables. The estimated models for net profit returned inconsistent results, which do not allow to infer a relationship between this variable and the Accounting - SPED. / A literatura sobre evas??o fiscal aborda um grande n??mero de vari??veis explicativas da op????o dos indiv??duos e empresas em cumprir ou n??o com suas obriga????es tribut??rias. A an??lise econ??mica da obedi??ncia tribut??ria parte do pressuposto de que o comportamento do contribuinte deriva de um c??lculo racional acerca dos custos e dos benef??cios da sonega????o. A teoria e as evid??ncias emp??ricas indicam que a sonega????o pode ser mitigada por meio de pol??ticas tribut??rias de imposi????o baseadas na probabilidade de detec????o e na aplica????o de san????es. Ao implantar o Sistema P??blico de Escritura????o Digital - SPED, a administra????o tribut??ria busca ampliar a efic??cia dos seus mecanismos de fiscaliza????o e reduzir a brecha fiscal. Esta pesquisa tem como objetivo a investiga????o emp??rica da rela????o entre o SPED - Cont??bil e os resultados econ??mico-financeiros declarados pelas empresas (lucro l??quido legal e faturamento bruto). A hip??tese nula da pesquisa - aus??ncia de rela????o entre essas vari??veis - foi testada atrav??s do modelo de regress??o com dados em painel. A amostra foi selecionada a partir da lista das 500 maiores empresas do banco de dados da Revista Exame Melhores e Maiores. Foram coletados os dados referentes ??s demonstra????es financeiras dessas empresas relativas aos anos calend??rios de 2004 a 2009. Os modelos de regress??o foram estimados atrav??s de dados agrupados, efeitos aleat??rios e efeitos fixos, com a utiliza????o de pain??is balanceados e desbalanceados. A determina????o do modelo mais adequado foi feita atrav??s dos testes de especifica????o (Lagrange e Hausman). O SPED - Cont??bil apresentou signific??ncia em todos os modelos de regress??o do faturamento bruto, permitindo a rejei????o da hip??tese nula de aus??ncia de rela????o entre estas vari??veis. Os modelos de estima????o do lucro l??quido legal apresentaram resultados inconsistentes, os quais n??o permitem inferir se h?? rela????o entre esta vari??vel e o SPED - Cont??bil.

Made available in DSpace on 2015-12-04T11:45:19Z (GMT). No. of bitstreams: 1 Renato_Reis_Batiston.pdf: 1146548 bytes, checksum: 8a5c0359d4611700d8c661ae6e46d558 (MD5) Previous issue date: 2005-08-22 / By December, 27th, 1995 it was edited Law 9.249 which, among several innovations, brought rules to approach the tax treatment given to third parties capital remuneration to owner's capital remuneration, with the permission to deduct interest paid to share or quotaholders that kept their resources in the net worth of their companies, in the determination of the taxable profit. For that, there were established several criteria, which interpretation can cause innumerous effects, sometimes raising and sometimes diminishing the tax burden to be accrued by the payment font and for its beneficiary. The present study had as objective to measure the perception of S??o Paulo's active tax consultants on how companies and its share or quotaholders behave in front of it. It had aimed to evidence, under the point of view of those professionals, how, when and why the interest over own capital are paid and to identify which are the causes for its non-use. This perception was measured with a survey and statistically evaluated. The study showed examples of how the interest over own capital can be used as a tool of tax planning, showing several situations in which is possible to maximize its effects, with the adoption of accounting or corporate mechanisms, or with the adoption of different interpretation of the commented law, in relation of Federal Revenue Bureau (competent organ to inspect the tax effects of its registry by the payment font or its beneficiary). The bibliography revision pretended to board the necessary concepts to the perfect understanding of the institute, as the concepts of opportunity cost, owner capital cost, third capital cost and tax planning, the juridical and accounting nature of the interest over owner's capital recognized by law 9.249, how several regulatory organs (SRF, CVM, SUSEP e BACEN) interpret it, among others aspects. / Em 27 de dezembro de 1995 foi editada a Lei no 9.249 que, dentre in??meras inova????es, trouxe regras visando a aproximar o tratamento tribut??rio destinado ?? remunera????o do capital de terceiros ?? remunera????o do capital pr??prio, por meio da permiss??o de dedu????o de juros pagos em favor dos s??cios ou acionistas que mantiveram seus recursos no patrim??nio l??quido de suas empresas, na apura????o do lucro real. Para tanto, foram estabelecidos v??rios crit??rios, cuja interpreta????o pode acarretar diversos efeitos, ora aumentando, ora diminuindo seus impactos em torno da carga tribut??ria a ser apurada pela fonte pagadora e pelo benefici??rio de tais juros. O presente estudo teve por objetivo mensurar a percep????o de consultores tribut??rios atuantes na cidade de S??o Paulo a respeito da postura das empresas e de seus s??cios perante tal instituto. Buscou-se evidenciar, sob o ponto de vista de tais profissionais, como, quando e porque os juros sobre o capital pr??prio s??o pagos e identificar quais as causas para o seu n??o uso. Tal percep????o foi mensurada atrav??s de pesquisa de campo e avaliada pela aplica????o conjunta de estat??stica descritiva e an??lise discriminante com o aux??lio do aplicativo SPSS. O trabalho apresentou exemplos de como o uso dos juros sobre o capital pr??prio pode servir como ferramenta de planejamento tribut??rio, explicitando situa????es em que os poss??veis benef??cios oriundos de seu pagamento podem ser maximizados, tanto pela ado????o de mecanismos cont??beis e/ou societ??rios, como pela ado????o de interpreta????es diferente da citada lei, em rela????o ?? posi????o adotada pela Secretaria da Receita Federal, ??rg??o competente para fiscalizar os efeitos tribut??rios de seu registro pela fonte pagadora e pelo benefici??rio de seu rendimento. A revis??o bibliogr??fica pretendeu abordar os conceitos necess??rios ao perfeito entendimento do instituto, como os de custo de oportunidade, custo do capital pr??prio e de terceiros, planejamento tribut??rio, natureza jur??dica e cont??bil dos juros sobre o capital pr??prio reconhecido pela Lei no 9.249, como diversos ??rg??os reguladores (SRF, CVM, SUSEP e BACEN) o interpretam, dentre outros aspectos.

Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Erika_Borges_Ferreira.pdf: 1930538 bytes, checksum: 57c58b3dcf42398b46a80f66f116ec8c (MD5) Previous issue date: 2014-03-31 / The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascade\" effect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration / A n??o cumulatividade surgiu com o objetivo de desonerar a cadeia produtiva. O sistema cumulativo ainda ?? aplicado, por??m muitos estudiosos afirmam que essa forma de tributa????o ?? prejudicial ?? sociedade, pois tem efeito cascata . Quando da elabora????o da lei que determina sobre a n??o cumulatividade do PIS/COFINS (Programa de Integra????o Social/ Contribui????o para Financiamento da Seguridade Social), o legislador criou a obrigatoriedade dessa sistem??tica atrelada ?? forma de apura????o do Imposto de Renda. Assim, empresas tributadas no Lucro Real est??o obrigadas a apurar suas contribui????es sociais na forma n??o cumulativa, por outro lado, empresas que est??o no Lucro Presumido ter??o as al??quotas cumulativas para o PIS/COFINS. Al??m disso, a legisla????o elencou pontualmente quais seriam os cr??ditos e insumos permitidos para desonerar a cadeia produtiva. Essas atitudes causaram um desencontro com os objetivos gerais da cria????o da n??o cumulatividade, isto porque, ao definir quais cr??ditos s??o permitidos para desconto, n??o h?? aplicabilidade plena do Princ??pio da N??o Cumulatividade. E mais, segregar a apura????o em cumulativo e n??o cumulativo com base na apura????o do lucro estipula um n??mero de contribuintes desuniformes, com caracter??sticas distintas e principalmente com custos/despesas divergentes. Ressalta-se ainda que a tomada de cr??dito sob a rubrica insumo, nomenclatura utilizada na legisla????o, gera diversas interpreta????es por parte dos contribuintes ocasionando questionamentos do Fisco sob o reconhecimento desse custo. Diante desses fatos, buscou-se estudar os impactos que a n??o cumulatividade causa nos resultados das empresas segregando-as por ramo industrial, comercial e de presta????o de servi??o. Como consequ??ncia do levantamento efetuado, identificou-se que, para estas empresas dos setores industriais e comerciais, a n??o cumulatividade atingiu seus objetivos desonerando a cadeia produtiva, por??m de forma suavizada, pois deduz apenas os cr??ditos elencados em lei. J?? para os dois prestadores de servi??o analisados, que s??o obrigados a n??o cumulatividade das contribui????es, a n??o cumulatividade s?? ocasionou pagamentos superiores ?? sistem??tica cumulativa. Atrav??s da an??lise efetuada conclui-se que primeiramente a n??o cumulatividade deve ser exercida de forma plena e irrestrita, tal qual ?? a ess??ncia do Princ??pio da N??o Cumulatividade e mais, o contribuinte deve ter a livre decis??o em optar por ser cumulativo ou n??o cumulativo, exercendo assim uma gest??o tribut??ria eficiente e efetiva