Spelling suggestions: "subject:"bax provisions"" "subject:"bax provisionses""
1 |
Provisões previdenciárias, trabalhistas e tributárias: gerenciamento de resultados contábeis no Brasil / Social Securitiy, labor and tax provisions: management of accounting results in BrazilRibeiro, Antônio de Cístolo 05 March 2018 (has links)
As empresas no Brasil estão sujeitas à alta carga tributária, encargos trabalhistas e previdenciários e grande volume de processos trabalhistas. A complexidade de aplicação de algumas legislações, bem como, à ausência de tratamento legal para certos temas, pode gerar incertezas nas mensurações de obrigações fiscais e abrir oportunidades para prática de gerenciamento de resultados com o uso de contingências e provisões contábeis. As provisões previdenciárias, trabalhistas e tributárias (PTTs) são presença comum nas demonstrações financeiras das empresas brasileiras, independentemente de seu porte, setor econômico a que pertençam ou do seu grau de governança. Em termos contábeis, as provisões pioram o resultado das empresas quando de sua constituição e o melhoram se forem revertidas. Devido a esta característica, a tese que sustentou esta pesquisa afirmou que as provisões PTTs podem ser usadas como instrumento de gerenciamento de resultado contábil no Brasil. O objetivo geral da pesquisa foi analisar se há indícios de que os resultados das empresas, apurados antes da constituição das provisões PTTs, interferiram nas decisões de constituí-las ou não, configurando possível prática de GR. A tese estabelecida foi que as provisões PTTs podem ser usadas pelas empresas brasileiras para prática de GR. As provisões PTTs foram analisadas de forma desagregada dos demais accruals contábeis, no período de 2010 a 2015. A pesquisa se concentrou nas provisões de 128 empresas participantes dos índices SMLL e MLCX da Bolsa de Valores de São Paulo (B3). Para análise dos dados utilizou-se do programa estatístico STATA. Os dados foram analisados por regressão em painel pelo generalized method of moments (GMM), opção robust, tendo como variáveis dependentes as provisões PTTs e, as explicativas, foram extraídas do ambiente contábil. A pesquisa teve abordagem exploratória e quantitativa e, testou hipóteses que investigavam GR empregando alisamento de resultados (smoothing) ou big bath accounting (bba). O diferencial deste trabalho é que não foram usados drivers para calcular as provisões não discricionárias. Considerando que os valores das provisões PTTs são derivados de autos de infração ou de ações trabalhistas, as provisões PTTs foram totalmente tratadas como discricionárias. Os dados analisados demonstraram evidências de possível prática de GR com débitos fiscais, seja pela reversão de provisões PTTs, e/ou, pela manutenção dos processos como contingências até momentos mais convenientes para reconhecimento contábil. Nas análises de resultados por tamanho de empresas verificou-se indicações de possível prática de GR, tanto com alisamento de resultados quanto com bba, não tendo sido encontrado o mesmo resultado por setor de atividade econômica. Há fortes possibilidades de prática de GR tanto nas empresas menos capitalizadas (SMLL) quanto nas médias e grandes (MLCX). Este fato deve ser devido ao alto custo financeiro vigente no Brasil e falta de fontes alternativas de financiamento para estas empresas, o que as levaria a buscarem se financiar assumindo o risco de postergar recolhimento de tributos / Companies in Brazil are subject to high tax burden, labor and social security charges, and a large volume of labor lawsuits. The complexity of applying some legislation, as well as the lack of legal treatment for certain issues, can generate uncertainties in the measurement of fiscal obligations and open opportunities for practice of results management with the use of contingencies and accounting provisions. Social security, labor and tax provisions (PTTs) are common presence in the financial statements of Brazilian companies, regardless of their size, economic sector to which they belong or their degree of governance. In accounting terms, the provisions worsen the results of the companies when they are constituted and improve them if they are reversed. Due to this characteristic, the thesis that supported this research stated that the provisions PTTs could be used as an instrument of management of accounting result in Brazil. The general objective of the research was to analyze if there are indications that the results of the companies, verified before the constitution of the PTTs provisions, interfered in the decisions of constituting them or not, configuring possible practice of GR. The established thesis was that Brazilian companies to practice GR. PTT provisions were analyzed on a disaggregated basis from other accruals in the period from 2010 to 2015 could use the PTT provisions. The research focused on the provisions of 128 companies participating in the SMLL and MLCX indices of the São Paulo Stock Exchange (B3). Statistical software STATA was used to analyze the data. The data were analyzed by panel regression using the robust method of moments (GMM), having as dependent variables the PTT provisions and the explanatory variables were extracted from the accounting environment. The research had an exploratory and quantitative approach and tested hypotheses investigating GR using smoothing or big bath accounting (bba). The differential of this work is that drivers were not used to calculate non-discretionary provisions. Considering that the value of the PTT provisions are amounts derived from tax assessment notices or labor lawsuits, the PTT provisions were fully treated as discretionary. The data analyzed showed evidence of possible practice of GR with tax debts, either through the reversal of PTT provisions, and / or, through the maintenance of the processes as contingencies, until more convenient moments for accounting recognition. In the analysis of results by size of companies it was found indications of possible practice of GR, either with smoothing or bba, it was not found the same result when data were analyzed by sector of economic activity. There are strong possibilities for GR practice in both the least capitalized (SMLL) and medium and large companies (MLCX). This fact must be due to the high financial cost in Brazil and lack of alternative sources of financing for these companies, which would lead them to seek financing by assuming the risk of postpone taxes collection
|
2 |
Provisões previdenciárias, trabalhistas e tributárias: gerenciamento de resultados contábeis no Brasil / Social Securitiy, labor and tax provisions: management of accounting results in BrazilAntônio de Cístolo Ribeiro 05 March 2018 (has links)
As empresas no Brasil estão sujeitas à alta carga tributária, encargos trabalhistas e previdenciários e grande volume de processos trabalhistas. A complexidade de aplicação de algumas legislações, bem como, à ausência de tratamento legal para certos temas, pode gerar incertezas nas mensurações de obrigações fiscais e abrir oportunidades para prática de gerenciamento de resultados com o uso de contingências e provisões contábeis. As provisões previdenciárias, trabalhistas e tributárias (PTTs) são presença comum nas demonstrações financeiras das empresas brasileiras, independentemente de seu porte, setor econômico a que pertençam ou do seu grau de governança. Em termos contábeis, as provisões pioram o resultado das empresas quando de sua constituição e o melhoram se forem revertidas. Devido a esta característica, a tese que sustentou esta pesquisa afirmou que as provisões PTTs podem ser usadas como instrumento de gerenciamento de resultado contábil no Brasil. O objetivo geral da pesquisa foi analisar se há indícios de que os resultados das empresas, apurados antes da constituição das provisões PTTs, interferiram nas decisões de constituí-las ou não, configurando possível prática de GR. A tese estabelecida foi que as provisões PTTs podem ser usadas pelas empresas brasileiras para prática de GR. As provisões PTTs foram analisadas de forma desagregada dos demais accruals contábeis, no período de 2010 a 2015. A pesquisa se concentrou nas provisões de 128 empresas participantes dos índices SMLL e MLCX da Bolsa de Valores de São Paulo (B3). Para análise dos dados utilizou-se do programa estatístico STATA. Os dados foram analisados por regressão em painel pelo generalized method of moments (GMM), opção robust, tendo como variáveis dependentes as provisões PTTs e, as explicativas, foram extraídas do ambiente contábil. A pesquisa teve abordagem exploratória e quantitativa e, testou hipóteses que investigavam GR empregando alisamento de resultados (smoothing) ou big bath accounting (bba). O diferencial deste trabalho é que não foram usados drivers para calcular as provisões não discricionárias. Considerando que os valores das provisões PTTs são derivados de autos de infração ou de ações trabalhistas, as provisões PTTs foram totalmente tratadas como discricionárias. Os dados analisados demonstraram evidências de possível prática de GR com débitos fiscais, seja pela reversão de provisões PTTs, e/ou, pela manutenção dos processos como contingências até momentos mais convenientes para reconhecimento contábil. Nas análises de resultados por tamanho de empresas verificou-se indicações de possível prática de GR, tanto com alisamento de resultados quanto com bba, não tendo sido encontrado o mesmo resultado por setor de atividade econômica. Há fortes possibilidades de prática de GR tanto nas empresas menos capitalizadas (SMLL) quanto nas médias e grandes (MLCX). Este fato deve ser devido ao alto custo financeiro vigente no Brasil e falta de fontes alternativas de financiamento para estas empresas, o que as levaria a buscarem se financiar assumindo o risco de postergar recolhimento de tributos / Companies in Brazil are subject to high tax burden, labor and social security charges, and a large volume of labor lawsuits. The complexity of applying some legislation, as well as the lack of legal treatment for certain issues, can generate uncertainties in the measurement of fiscal obligations and open opportunities for practice of results management with the use of contingencies and accounting provisions. Social security, labor and tax provisions (PTTs) are common presence in the financial statements of Brazilian companies, regardless of their size, economic sector to which they belong or their degree of governance. In accounting terms, the provisions worsen the results of the companies when they are constituted and improve them if they are reversed. Due to this characteristic, the thesis that supported this research stated that the provisions PTTs could be used as an instrument of management of accounting result in Brazil. The general objective of the research was to analyze if there are indications that the results of the companies, verified before the constitution of the PTTs provisions, interfered in the decisions of constituting them or not, configuring possible practice of GR. The established thesis was that Brazilian companies to practice GR. PTT provisions were analyzed on a disaggregated basis from other accruals in the period from 2010 to 2015 could use the PTT provisions. The research focused on the provisions of 128 companies participating in the SMLL and MLCX indices of the São Paulo Stock Exchange (B3). Statistical software STATA was used to analyze the data. The data were analyzed by panel regression using the robust method of moments (GMM), having as dependent variables the PTT provisions and the explanatory variables were extracted from the accounting environment. The research had an exploratory and quantitative approach and tested hypotheses investigating GR using smoothing or big bath accounting (bba). The differential of this work is that drivers were not used to calculate non-discretionary provisions. Considering that the value of the PTT provisions are amounts derived from tax assessment notices or labor lawsuits, the PTT provisions were fully treated as discretionary. The data analyzed showed evidence of possible practice of GR with tax debts, either through the reversal of PTT provisions, and / or, through the maintenance of the processes as contingencies, until more convenient moments for accounting recognition. In the analysis of results by size of companies it was found indications of possible practice of GR, either with smoothing or bba, it was not found the same result when data were analyzed by sector of economic activity. There are strong possibilities for GR practice in both the least capitalized (SMLL) and medium and large companies (MLCX). This fact must be due to the high financial cost in Brazil and lack of alternative sources of financing for these companies, which would lead them to seek financing by assuming the risk of postpone taxes collection
|
3 |
A Model for Optimal Interspousal Transfers in Estate PlanningPulliam, Dale R. 12 1900 (has links)
The problem with which this study is concerned is that of determining the optimal transfer of property from a decedent to his surviving spouse. A secondary problem addressed is whether equity between common law states and community property states in the application of the estate tax provisions has been achieved through the allowance of the marital deduction. From this analysis decision criteria were developed to aid taxpayers and their advisors in determining optimal property transfers to a surviving spouse. Conclusions of the study were the following: (1) The primary concern when formulating an estate plan should be to determine whether any property should be transferred to the surviving spouse. The literature has stressed qualifying transfers for the marital deduction while giving minimal consideration to the wisdom of doing so. This study indicates that in a majority of estates optimal results are obtained by making no transfers to the surviving spouse. (2) Relative after-tax rates of return of the surviving spouse and other beneficiaries are the most important factors in determining optimal transfers to the spouse. This again conflicts with the literature which has emphasized relative estate sizes as the dominant factor. (3) Rates of inflation have minimal influence in determining the size of the optimal transfer. (4) Citizens of common law states are generally favored as opposed to citizens of community property states in the application of the estate tax laws. Citizens of these states have more flexibility in. planning transfers to beneficiaries and may generally do so at a lower tax cost through use of the marital deduction.
|
4 |
Daňová optimalizace podnikatelského subjektu / Tax Optimization for a Specific EntrepreneurDANDOVÁ, Kateřina January 2010 (has links)
Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
|
Page generated in 0.0831 seconds