Les dépenses fiscales permettant de favoriser les investissements immobiliers ultramarins des personnes physiques, établies depuis maintenant une trentaine d'années, risquent pourtant d'être effacées du paysage fiscal français : d'une part, la fin prévue de ces dépenses approche à grand pas et d'autre part, ces dépenses font l'objet de nombreuses critiques et une partie de la doctrine milite pour leur suppression, au motif, principalement, que ces dépenses violeraient le principe d'égalité et qu'elles seraient trop coûteuses et ainsi néfastes aux finances publiques, sachant que le niveau de la dette publique est préoccupant et que la maîtrise des deniers publics est exigée tant au niveau national qu'au niveau européen. Du moins, l'examen approfondi desdites dépenses fiscales et du droit les régissant permet de réfuter certaines idées reçues et permet d'offrir une nouvelle approche de ces dépenses. Cet examen révèle, contre toute attente, que ces dépenses contribuent au redressement des finances publiques et répondent ainsi à l'exigence de maîtrise des deniers publics. En outre, il montre que ces dépenses jouissent d'une grande légitimité et qu'elles doivent être maintenues et prorogées ; elles ne sont aucunement contraires au principe d'égalité et permettent même de faire prospérer ce principe ; qui plus est, elles permettent de concrétiser le principe de solidarité (notamment parce qu'elles contribuent à garantir le droit au logement et le droit à la santé), et constituent ainsi, des dépenses qualifiées d'« impérieuses », l'impériosité des dépenses étant un nouveau concept dégagé – ayant vocation à être utilisé pour toutes dépenses fiscales – permettant de faire le départ entre les dépenses qui doivent nécessairement être faites et qui pourraient être converties en dépenses budgétaires et celles qui ne le pourraient pas, eu égard au principe de nécessité de l'impôt. Cependant, pour de telles dépenses impérieuses, la question de la justification de leur nature fiscale est alors cruciale, d'où il suit qu'une méthode, permettant de déterminer si la nature fiscale de telles dépenses est justifiée, a été élaborée, laquelle a permis de montrer que la nature fiscale desdites dépenses favorisant les investissements ultramarins est appropriée. Aussi légitimes que soient ces dépenses, elles ne sont toutefois pas exemptes de toute critique et mériteraient d'être réformées. Il s'agit notamment de mieux protéger les contribuables qui investissent aux fins d'obtenir un avantage fiscal (entre autres par le biais d'une lutte contre une insécurité juridique contestable) et de réduire certaines inégalités occasionnées par ces dépenses. En ce sens, et afin de mieux respecter le principe de solidarité, un certain nombre de propositions ont été émises (dont certaines pourraient profiter à l'ensemble des dépenses fiscales), au rang desquelles figure celle d'offrir aux contribuables la possibilité d'effectuer leurs investissements ouvrant droit à avantage fiscal, par le biais du service des impôts, lequel transfèrerait les fonds appartenant aux contribuables à une entreprise gérée par des personnes publiques. / Tax expenditures in favor of the ultramarine real estate investments of natural persons, established for some thirty years now, may well be erased from the French tax landscape: on the one hand, the expected end of these expenditures is fast approaching and on the other hand, these expenses are the subject of much criticism and part of the doctrine militates for their abolition, mainly on the grounds that such expenditure would violate the principle of equality and that they would be too costly and thus detrimental to the Public finances, knowing that the level of public debt is a matter of concern and that control of public funds is required both at national and at European level. At least, a thorough review of these tax expenditures and the law governing them can be used to refute certain stereotypes and to offer a new approach to these expenditures. This examination reveals, against all odds, that these expenses contribute to the restoration of public finances and thus meet the requirement of control of public funds. Moreover, it shows that these expenditures enjoy great legitimacy and must be maintained and extended; they are not contrary to the principle of equality and even allow this principle to flourish; moreover, they make it possible to give concrete expression to the principle of solidarity (notably because they help to guarantee the right to housing and the right to health) and thus constitute "imperious" expenditure, the urgency of expenditures being a new concept emitted - intended to be used for all tax expenditures - making it possible to differentiate between expenditures that must necessarily be made and which could be converted into budgetary expenditures, and those that could not, given the principle of necessity of the tax. However, for such imperious expenses, the question of the justification of their fiscal nature is crucial, that is why a method has been developed to determine whether the tax nature of such expenditures is justified. This method has shown that the fiscal nature of the said expenses favoring the ultramarine investments is appropriate. As legitimate as these expenditures are, however, they are not without criticism and deserve to be reformed. These include better protecting taxpayers who are investing for the purpose of obtaining a tax advantage (among other things by combating questionable legal insecurity) and reducing certain inequalities caused by such expenditures. In this regard, and in order to better respect the principle of solidarity, a number of proposals have been made (some of which could benefit all tax expenditures), among which is the idea of offering taxpayers the opportunity to make their tax-advantaged investments through the tax department, which would transfer the funds belonging to taxpayers to a publicly run company, a proposal with many advantages.

Made available in DSpace on 2016-03-15T19:32:50Z (GMT). No. of bitstreams: 1 Gerson Bergas Grecco.pdf: 2559394 bytes, checksum: 58c4ebaf997581725ae8601c357ef570 (MD5) Previous issue date: 2014-08-21 / The concept of fiscal intelligence brought by the S PED (Public System of Digital Bookkeeping) has a direct impact on the tax risk of all taxpayers, mainly companies, due to the scope of provided ancillary information, to the demand for accuracy in tax information and, yet, to the increasing potential of inspection from tax authorities, especially at this transition period, where new and former obligations coexist, which causes duplicity. Errors, supposedly reasonable in such a complex environment , are potentiated at this deploying stage, when contributories are reformulating their routine s and find themselves yet in a learning phase, generating tax contingencies. In corporate e nvironment tax compliance activity is exerted by the accountant, acting internally or as outsourcing. The Brazilian Civil Code, since its reform in 2002, gives responsibility to the acc ountant over provided tax information. For accounting organizations, their professionals accum ulate the amount of tax risk incurred by their clients (taxpayers), which may cause severe c onflict of economic capacity, given the inequality between their firm size and the incurred risk magnitude, proportional to their clients operations. In this context, this study pr esents a proposal for mitigation of tax risks under responsibility of accounting organizations, f rom measures suggested by these professionals. The research is exploratory in natur e since there have not been found any study about specific tax risk for accountants. It has bee n split in two parts. In the first one, a list of risk issues and mitigation measures were produced t hrough inquiries conducted with professionals in the tax area. In the second one, a survey applied over a sample of accountants from the state of São Paulo collected its evaluatio n on the significance of risks and effectiveness of mitigation measures listed by spec ialists and, yet, the effective adoption of such measures. The proposal for mitigation of tax r isks on accounting organizations has been made by presenting a framework, which contains coll ected risks inside each activity exercised in the accounting office, as well as mitigation mea sures related to these risks issues. The accounting office is the main user of this proposal ; however it is extensive to all tax advisors from any taxpayers. Risk issues and mitigation meas ures never considered before may be added to pre-existing ones after the presentation o f these results, contributing to risk management. / O conceito de inteligência fiscal trazido na implan tação do Sistema Público de Escrituração Digital (SPED) exerce impacto direto sobre o risco fiscal sofrido pelos contribuintes, especialmente pelas empresas, devido à abrangência das informações acessórias prestadas, da exigência da precisão da informação fiscal e, ainda , da elevação do potencial de detecção do Fisco, principalmente neste período de transição, o nde obrigações novas e antigas coexistem gerando duplicidade. Os erros, supostamente razoáve is em um ambiente tão complexo, são potencializados nesta fase de implantação, quando o s contribuintes estão reformulando suas rotinas e ainda se encontram em processo de aprendi zagem, gerando contingências de ordem tributária. No ambiente corporativo a atividade de conformidade fiscal é exercida pelo contador, atuando internamente ou como externo ( outsourcing ). O Código Civil brasileiro, desde sua reforma em 2002, imprime ao contador resp onsabilidade sobre a informação fiscal prestada. No caso das organizações contábeis, seus profissionais recebem a carga do somatório do risco fiscal sofrido pelos seus client es contribuintes, o que pode gerar um grave conflito de capacidade econômica, dada a disparidad e entre o porte dessas entidades e a magnitude do risco sofrido, proporcional às operaçõ es. Nesse contexto, este estudo buscou apresentar uma proposta para mitigação do risco fis cal das organizações contábeis, a partir das medidas sugeridas por estes profissionais. A pe squisa tem caráter exploratório por não terem sido encontrados na literatura estudos que tr atem do risco fiscal específico para os contadores. Ela foi dividida em duas partes. Na pri meira, um elenco de riscos e medidas foi produzido a partir de entrevistas com profissionais da área tributária. Na segunda parte, um questionário eletrônico aplicado sobre uma amostra de contadores do estado de São Paulo coletou sua avaliação da importância dos riscos e d a eficácia das medidas de mitigação elencadas pelos especialistas, e, ainda, a adoção e fetiva de tais medidas. A proposta de mitigação do risco fiscal das organizações contábei s foi feita por meio da apresentação de um quadro onde constam os riscos levantados, dentro da cada atividade exercida no escritório contábil, bem como as medidas de mitigação para est es riscos. O escritório de contabilidade é o usuário principal dessa proposta, mas ela é exten siva a todos os profissionais que trabalhem com a assessoria tributária nas empresas contribuin tes. Entende-se que riscos e medidas nunca consideradas poderão ser acrescidos aos preexistent es após a apresentação destes resultados, contribuindo com o gerenciamento dos riscos.

Comment expliquer l’hétérogénéité des performances susceptible d’exister entre des entreprises concurrentes ? Telle est, selon Rumelt, Schendel et Teece (1994), l’une des questions structurante de la littérature stratégique. Au-delà des approches traditionnelles fondées, en particulier, sur les ressources et les compétences ou sur le positionnement stratégique de la firme, certains travaux ont étudié les implications, en termes de performances, des stratégies fonctionnelles. Toutefois, dans cette perspective, la contribution des stratégies fiscales des entreprises demeure une question peu étudiée. Aussi la présente thèse s’attache-t-elle à déterminer dans quelle mesure et selon quelles modalités la stratégie fiscale est susceptible d’influer sur les performances de la firme – donc de contribuer à lui conférer un avantage concurrentiel. À cet effet, celle-ci s’appuie sur une exploration hybride mobilisant des témoignages de praticiens de la fiscalité, des documents d’entreprise, la littérature professionnelle, des travaux de sociétés d’audit et de conseil, des rapports d’institutions publiques, ainsi qu’une étude approfondie de la littérature en sciences de gestion et en économie relative aux pratiques fiscales des firmes. / How to explain differences in performance among competitors? According to Rumelt, Schendel, and Teece (1994), this is one of the key questions of the literature in strategic management. Beyond traditional approaches based on resources and competencies or on strategic position of the firm, some studies have examined the implications of functional strategies in terms of performance. Nevertheless, from this point of view, there is little research on the contribution of corporate tax strategies. Therefore, this thesis aims to determine the extent to which the tax strategy can influence the performance of the firm and how. It thus seeks to assess how the tax strategy can contribute to provide a competitive advantage to the firm. The thesis is based on a hybrid exploration mobilizing tax practitioners’ experiences, corporate documents, professional literature, work of auditing and consultancy companies, reports of public institutions, and a comprehensive study of literature in management and economics relative to firms’ tax behavior. First, this thesis aims to “contextualize” firms’ tax strategies. Special attention is devoted to corporates’ tax planning; because of its specific nature, it makes the various aspects of firms’ tax behavior, of their environment, and their respective developments more easily visible. Thus, it is shown that the “tax lever” is in position to substantially influence the performance of companies, with the help of current economic developments, which increase tax opportunities. However, these evolutions expose organizations to magnified and increased risks. Second, on the basis of these different analyses, this thesis aims to explore the conditions in which it is possible for a firm to improve its performance over the long term through taxation. Consequently, it examines conditions of the formulation of tax strategy and its implementation through the study of tax function management, tax risk management, and determinants of “tax investment” — which provide a measurement of possible effects of tax strategies on competition between firms.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогового планирования и его методов; их применение в деятельности организации. Предметом исследования является налоговое планирование, виды и применение методов налогового планирования на практике. Основной целью магистерской диссертации является определение направлений налоговой политики актуальной для анализируемого предприятия и разработка мероприятий по их реализации. В заключении обозначены рекомендации по снижению налоговых рисков для исследуемого объекта и достижения оптимального баланса налоговой нагрузки. / Final qualifying work (master's thesis) is devoted to the study organization activities. The subject of the study is tax planning, types and application of tax planning methods in practice. The main goal of the master's thesis is to identify areas of tax policy relevant to the analyzed enterprise and the development of measures for their implementation. In the conclusion, recommendations for reducing tax risks for the investigated object and achieving the optimal balance of the tax burden are outlined.

En el presente trabajo de investigación se busca evaluar el impacto de las incertidumbres del Impuesto a la Renta en las clínicas privadas cuando la legislación tributaria no dictamina un tratamiento preciso, conciso y libre de interpretaciones. Este impacto se verá reflejado bajo el vigor de la CINIIF 23: La Incertidumbre frente a los Tratamientos del Impuesto a las Ganancias, al ser de carácter interpretativo genera diversas casuísticas de aplicación siendo un aporte enriquecedor al reconocer el impacto que se revelará en los Estados Financieros cuando se reconoce una posición tributaria incierta favoreciendo la transparencia de información de riesgo en favor de los usuarios y del mismo modo ser una fuente de información para la Administración Tributaria. En ese sentido, el objetivo de esta investigación es determinar el análisis de las incertidumbres del Impuesto a la Renta y el impacto financiero en las Clínicas Privadas en Lima Metropolitana. El presente trabajo se ha desarrollado en cinco partes. En el Capítulo I, Marco Teórico se presenta un estudio del sector, se desarrollan las variables de investigación tales como el impuesto a la renta y las principales incertidumbres haciendo un símil con la jurisprudencia. En el Capítulo II, Plan de Investigación, se define la problemática del contexto de la investigación, los objetivos como las hipótesis generales y específicas; luego en el Capítulo III, Metodología de la Investigación, se define la metodología, la población y la muestra; así como la elección de los instrumentos para la realización de la investigación cuantitativa y cualitativa. En el Capítulo IV Desarrollo de la Investigación, se realiza la aplicación de los instrumentos de investigación como las entrevistas a profundidad y encuestas; así como el desarrollo de un caso práctico para determinar el impacto de las incertidumbres tributarias en las clínicas. En el Capítulo V, Análisis de Resultados, se desarrolla el análisis de la información obtenida de la aplicación de los instrumentos validando la hipótesis general e hipótesis específicas. / The following research seeks to assess the impact of Income Tax uncertainties on private clinics where tax legislation does not dictate precise, concise and a free of interpretation treatment. This impact will be reflected under the vigour of IFRIC 23: Uncertainty over Income Tax Treatments, being interpretive in nature, generates various implementation case studies being an enriching contribution in recognizing the numerical impact that is revealed in financial statements when an uncertain tax position is recognized favouring the transparency of risk information in favour of users and in the same way as being a source of information in favour of users and as well-being a source of information for the Tax Administration. In this sense, the objective of this research is to determine the analysis of income tax uncertainties and the financial impact on private clinics in Lima Metropolitana. This work has been developed in five parts. Chapter I, Theoretical Framework presents a study of the sector, develops research variables such as income tax and major uncertainties by doing a simile with jurisprudence. Chapter II, Research Plan, defines the problem of the research context, objectives such as general and specific hypotheses; Then in Chapter III, Research Methodology, the methodology, population and sample are defined; as well as the choice of instruments for the conduct of quantitative and qualitative research. Chapter IV Research Development, research tools such as in-depth interviews and surveys are applied; as well as the development of a case study to determine the impact of tax uncertainties on clinics. Chapter V, Results Analysis, develops the analysis of the information obtained from the application of the instruments validating the general and specific hypotheses. / Tesis