Магистерская диссертация посвящена анализу налоговых рисков ОАО «Магнитогорский металлургический комбинат» и разработке рекомендация по их снижению.В диссертации описаны факторы возникновения налоговых рисков, а также рассчитаны конкретные риски по налогу на прибыль и НДС объекта исследования (в рамках второй главы диссертации). В третьей главе представлены рекомендации по минимизации выявленных налоговых рисков, а также предложена система управления налоговыми рисками ОАО «Магнитогорский металлургический комбинат» с выделением ее составных частей. Автором также предложены управленческие решения в отношении совершенствования внутренней налоговой политикиОАО «Магнитогорский Металлургический Комбинат». / The master's thesis is devoted to the analysis of tax risks of OJSC "Magnitogorsk Iron and Steel Works" and developmentof recommendations on such taxrisks mitigation. The master'sthesis describes factors of tax risks emersion, and presents specific risks for the corporate profit tax and VAT calculation (within the framework of the second chapter of the thesis). The third chapter of provides recommendations for identified tax risksmitigation, and proposes a system oftax risks management of OJSC "Magnitogorsk Iron and Steel Works" including the identification of its components. The author also proposes management solutions for improving the internal tax policy ofOJSC "Magnitogorsk Iron and Steel Works".

近一、二十年來衍生性金融商品交易是國際金融市場上成長最快的活動，而且金融環境的國際化、自由化及金融商品不斷的創新，未來全球衍生性金融商品的交易將大幅成長。惟從事衍生性金融商品交易的風險極高，如未能有充分理解或良好管理，可能會影響到投資績效。本文從租稅風險的角度，來探討租稅在衍生性金融商品投資理財活動中所扮演的角色。 一、租稅對風險承擔的影響 租稅能從兩個層面影響風險承擔。第一，它可能影響家計（或機構）的資產結構決策，因而影響資金供應的可能性；其次，它可能影響企業及個人的實質投資決策。從租稅效果來看，隨著風險性資產需求的財富彈性小於、等於或大於一，比例財富稅將使分派於風險性資產的資產結構比例上升、不變或下降。而所得稅的效果則可從兩方面來看： 1.安全性資產報酬等於零 社會風險承擔隨租稅而上升，私人風險承擔則不變。 2.安全性資產報酬為正時 風險性資產需求的財富彈性有一臨界值，以致社會風險承擔將隨其值之降低而上升，隨其值之提高而下降。故除非財富彈性很大或持有其間很長，社會風險承擔將因所得稅而提高。 二、不對稱課稅對從事避險險性交易意願的影響 避險性交易課稅規定左右著企業從事避險性交易的意願，本文從兩種租稅制度來探討，第一種制度為對稱性課稅，第二種制度為不對稱性課稅。 1.在對稱性課稅制度下，不管風險中立或趨避的公司，皆選擇從事避險性交易。 2.在不對稱性課稅制度下，不管風險中立或趨避的公司，皆選擇不從事避險性交易。 三、課稅原則 衍生性金融商品的稅務處理主要集中在所得稅與營業稅，也就是說主要涉及到直接稅及間接稅。 1.直接稅的課稅原則 所得稅之課徵對受教育年限與工作意願都有負面影響，而影響工作意願的效果有二：一為代替效果；第二為所得效果。而租稅的產生會使活動由課稅區域移動到非課稅區域，或由高稅率區域移動到低稅區域。 2.間接稅的課稅原則 以雷姆斯法則說明，為了極小化所有租稅課徵所造成的無謂損失，必須使每一種租稅的課徵所造成每一種財貨需求量減少的比例均相同。進一步推論可得：為使無謂損失最小，稅率與需求彈性必須成反比。 四、參考各國關於衍生性金融商品的課稅規定，尤其是稅法較完備的美國，作為我國制定稅法的參考。因為衍生性金融商品與現貨市場本質、特性皆不相同，所以財稅單位在規範衍生性金融商品的稅務處理時，應該另外制定一套適合衍生性金融商品特性的稅法，以減少不必要的爭議與麻煩。 五、建議 1.稅法的制定除要達到公平、中立目標外，亦要參考國際慣例。世界各國對於期貨交易等衍生性金融商品多課徵所得稅，很少有國家課徵交易稅。如果我國無法免除交易稅的話，其稅率應避免高於證卷交易稅率，以免影響從事衍生性金融商品的交易意願。 2.衍生性金融商品交易所得之課徵比照證所稅停止課徵。如果比照國際慣例課徵衍生性金融商品交易所得，恐怕會發生像民國七十八年因課徵證卷交易所得造成股市崩盤。因此，既然已經有了交易稅，就不必再課徵衍生性金融商品交易所得，以免對市場開放造成衝擊。

Made available in DSpace on 2016-03-15T19:32:51Z (GMT). No. of bitstreams: 1 Arnaldo Marques de Oliveira Neto.pdf: 1598527 bytes, checksum: 8104a68cdbf512e23b9838a45791d86e (MD5) Previous issue date: 2014-08-11 / The objective of this research was to investigate how the companies of ABC Group use management information system (SIG) to identify tax risks. The exploratory , literature and documental researches were adopted, with qualitative approach and content analysis technique to analyze the data and information collected. After reviewing and criticizing the theoretical framework and verify the existence of a gap related to the lack of a model for managing tax risks (GRTrib), the researcher, based on the theoretical framework of enterprise risk management (GRCorp) model, developed a framework of deployment, management and monitoring of a GRCorp and a GRTrib and tested it in the companies of ABC Group. Such structure can be tested, criticized, validated and improved in other companies. Based on respondents' answers to questions prepared in reliance on that structure the researcher was able to verify that companies of ABC Group used the SIG to identify tax risks through adequate resources and independent procedures. However, he noted the absence of specific map management of tax risks (MEGRT) and of enterprise risk management (MGRC) developed in a written and structured way. The MEGRT must be contained in the GRTrib, which must be contained in the GRCorp, along the lines of that structure. Thus, companies that do not have such MEGRT and MGRC can study, develop and implement the mentioned structure for having their SIG more consistent, structured and complete for purposes of identification, classification, evaluation, measurement, treatment, management, information and communication of tax risks. These recommendations derive from the need for identification of tax risks , from the point of view of good corporate governance practices. / O objetivo desta pesquisa foi verificar como as empresas do Grupo ABC utilizam o sistema de informações gerenciais (SIG) para identificar riscos tributários . Foram adotadas as pesquisas exploratória , bibliográfica e documental, com abordagem qualitativa e técnica de análise de conteúdo para a análise dos dados e informações coletados. Após revisar e criticar o referencial teórico e constatar a existência de lacuna relacionada com a inexistência de um modelo de gestão de riscos tributários (GRTrib), o pesquisador, baseado no referencial teórico do modelo de gestão de riscos corporativos (GRCorp), elaborou uma estrutura de implantação, gerenciamento e monitoramento de um GRCorp e de um GRTrib e a testou nas empresas do Grupo ABC . Tal estrutura poderá ser testada, criticada, validada e aperfeiçoada em outras empresas. Com base nas respostas dos entrevistados às perguntas elaboradas com respaldo na referida estrutura o pesquisador pôde constatar que as empresas do Grupo ABC utilizam o (SIG) para identificar riscos tributários, através de recursos e procedimentos independentes adequados. Entretanto, constatou a ausência de mapa específico de gestão de riscos tributários (MEGRT) e de mapa de gestão de riscos corporativos (MGRC), elaborados por escrito e de maneira estruturada. O MEGRT deve estar contido no GRTrib, que deve estar contido no GRCorp, nos moldes da referida estrutura. Dessa forma, as empresas que não possuem os referidos MEGRT e MGRC podem estudar, desenvolver e implementar a mencionada estrutura para que passem a dispor de SIG mais consistente, estruturado e completo, para fins de identificação, classificação, avaliação, mensuração, tratamento, gerenciamento, informação e comunicação de riscos tributários. Essas recomendações derivam da necessidade de identificação de riscos tributários, sob o ponto de vista das boas práticas de governança corporativa.

Made available in DSpace on 2016-03-15T19:32:58Z (GMT). No. of bitstreams: 1 Mauro Rinaldo Paoletti.pdf: 1233809 bytes, checksum: 0f1b7eb0f5984e767c3f6014ef9decd5 (MD5) Previous issue date: 2010-02-18 / Fundo Mackenzie de Pesquisa / The current global scenario has contributed in order that all segments stop and review their procedures. Several areas of science have sought to improve the criteria adopted for long years almost as dogma for many professionals. However, currently many barriers are being broken and old ideas are reworked. The accounting it was no different. After years without major changes in its structure (Law No. 6404 was issued in 1976), we began to experience an odyssey after the publication of Law No. 11.638 on December 28, 2007. Among various devices profoundly changed, this study aimed to determine whether existing rules on the criteria of provisions for tax, civil and labor remained consistent with the new international standards of IFRS. This work also aimed to compare the existing rules with practices adopted nowadays by the professionals related to the topic. The type of research used in this work is classified as exploratory. The research method is qualitative, by using the examination and reflection of the perceptions obtained from interviews with professionals from companies, audits, law firms, associations and universities. During the interviews were used questionnaires with open and closed questions. The collected data were processed by means of content analysis. The main results of this study indicate that the practices adopted are at odds with the reality of Brazilian norms, and these in turn, did not follow the line adopted by the International Accounting Standards. The Regulation Agencies need to take steps to repeal all laws that contradict the international standards, and develop devices that can regulate the matter clearly, objectively and accurately, guiding the procedures to be adopted by professionals and, thus, reaching the ultimate goal that all want, which is the equalization of procedures between the companies. / O cenário mundial atual vem contribuindo para que todos os segmentos parem e revejam os seus procedimentos. Várias áreas da ciência têm procurado aprimorar os critérios que, por longos anos, foram adotados quase que como dogmas para muitos profissionais, contudo, atualmente muitas barreiras estão sendo quebradas e velhos conceitos reformulados. Na Contabilidade isso não foi diferente. Após longos anos sem grandes alterações em sua estrutura ressalte-se que a Lei nº 6.404 foi editada em 1976 passamos a vivenciar uma odisséia contábil após a publicação da Lei nº 11.638, em 28 de dezembro de 2007. Dentre os diversos dispositivos profundamente alterados, este estudo objetivou verificar se os normativos existentes sobre os critérios de provisões para riscos tributários, cíveis e trabalhistas mantinham coerência com as novas normas internacionais do IFRS. Também objetivou confrontar os normativos existentes com as práticas efetivamente adotadas pelos profissionais relacionados com o tema. O tipo de pesquisa utilizado neste trabalho é classificado como exploratória. O método de pesquisa foi o qualitativo, utilizando o exame e a reflexão das percepções obtidas em entrevistas com profissionais ligados às empresas, auditorias, advocacias, entidades de classe e universidades. Durante as entrevistas foram utilizados questionários com perguntas abertas e fechadas. Os dados coletados foram tratados por meio da análise de conteúdo. Os principais resultados do estudo indicam que as práticas adotadas não condizem com a realidade dos normativos brasileiros e estes, por sua vez, também não seguem a linha adotada pela Norma Internacional de Contabilidade. Finalmente, entende-se que os nossos Órgãos Reguladores precisam adotar medidas revogando os normativos contraditórios com a norma internacional, bem como elaborando outros dispositivos que possam regular a matéria de forma clara, objetiva e precisa, norteando os procedimentos que devem ser adotados pelos profissionais e, com isso, atingindo o grande objetivo desejado por todos, que é a equalização dos procedimentos entre as empresas.

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.