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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Auditoria fiscal na área do imposto de renda pessoa jurídica: proposta de um modelo de programa alternativo para empresas comerciais/industriais tributadas com base no lucro real a alíquota normal de 35%

Silva, Maria de Fatima Cezarino da 06 1900 (has links)
Submitted by Nathanne_estagiaria Silva (nathanne.silva@fgv.br) on 2012-01-19T19:18:28Z No. of bitstreams: 2 000068157.pdf: 27279292 bytes, checksum: ad1bea667b05d3b4c27b8fb96448cb3b (MD5) 000068158.pdf: 9387487 bytes, checksum: 0ff6e0cb0f1c2ca28d40fc9b0f1ce79d (MD5) / Made available in DSpace on 2012-01-19T19:23:17Z (GMT). No. of bitstreams: 2 000068157.pdf: 27279292 bytes, checksum: ad1bea667b05d3b4c27b8fb96448cb3b (MD5) 000068158.pdf: 9387487 bytes, checksum: 0ff6e0cb0f1c2ca28d40fc9b0f1ce79d (MD5) / The objective of this research was to elaborate a pattern of alternate program capable of orienting the realization of a fiscal audit in the field of legal entity income tax, for industrial and/or commercial enterprises, taxed according to the real profit, at the aliquot of 35%. Through a field research of exploratory nature, we collected data from fiscal auditors who performed both in the public and private areas. Based on the data collected, on the elements obtained in the literature of the subject in question and on our professional experience, we proceeded towards the systematization of the knowledge achieved and we proposed the program pattern. Later on, we submitted the project to a test in the realization of fiscal audits, concluding that the presence of this first and main role of this audit work was, although with some restrictions, useful and necessary to an efficient execution of the task of the auditors who militated in the area, being them capable to delineate a conduct parameter, to standardize the procedures of the staff and to cooperate with the transmission of the acquired knowledge. / Este trabalho teve por objetivo elaborar um modelo de programa alternativo capaz de orientar a realização de uma auditoria fiscal na área do imposto de renda pessoa júridica, para empresas comerciais e/ou industriais, tributadas com base no lucro real, à aliquota de 35%. Através de uma pesquisa de campo de natureza exploratória, levantamos dados junto a auditores fiscais, atuantes na área publica e privada. A partir dos dados levantados, dos elementos obtidos na literatura sobre a matéria e da nossa experiência profissional, procedemos à sistematização dos conhecimentos e propusemos o modelo de programa. Posteriormente, submetemos o projeto a teste, narealização de auditorias fiscais, concluindo que a presença desse primeiro e principal papel de trabalho de auditoria era, embora com restrições, útil e necessária à execuçao eficiente das tarefas dos auditores militantes na área, sendo capaz de traçar parâmetros de conduta, padronizar os procedimentos da equipe e colaborar na transmissão dos conhecimentos adquiridos.

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