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Previous issue date: 2008-11-10 / It is analyzed in this work the perception of controllers on the practice of tax management in companies in the city of Bauru-SP. In the present scenario, tax burden has been representative impacting the results of organizations what requires the tax management in search of minimizing this impact in order to fortify the company before competition. The controller is a professional that participates in important decision taking processes and that acts in strategic moments of the organization, and has as its main duty tax management what demands from this professional knowledge of the national tributary system and of the legislation that creates legal principals about the issue. In this context, tax management is the differential, the tax burden once administrated promotes the continuity and fair competitiveness before the competitive market. This research aims to answer the following question: what is the perception of controllers in companies in the city of Bauru regarding the practice of tax management. Therefore, it is elaborated a literary review of controlling and controllers, their responsibility and duties, and about tax management with examples of applicability and possible results of tributary economies. After the literary review, it is applied a questionnaire focusing the controller and, with statistic techniques it is evaluated the profile of the respondents as their duties, scholar, college course and experience in tributary field; It is also analyzed the companies profiles as their work field, tributary regime and invoicing. It is concluded that controllers' perception as the practice of management is low and that their experience in the tributary field is not long for acquiring all the necessary knowledge. As a consequence, this professional might opine wrongly in the practice of tax management what increases the risk of wrong decision taking / Analisa-se neste trabalho a percep????o dos controllers sobre as pr??ticas de gest??o tribut??ria em empresas com sede na cidade de Bauru-SP. No cen??rio atual, a carga tribut??ria tem sido representativa, impactando os resultados das organiza????es, o que demanda a gest??o de tributos em busca da minimiza????o deste impacto a fim de fortalecer a empresa frente ?? concorr??ncia. O controller ?? um profissional que participa das tomadas de decis??es importantes, atua nos momentos estrat??gicos das organiza????es e tem como uma de suas principais fun????es a administra????o tribut??ria, o que exige desse profissional conhecimento do sistema tribut??rio nacional e da legisla????o espec??fica sobre o assunto. Nesse contexto, a gest??o tribut??ria ?? um diferencial, pois a carga tribut??ria, uma vez bem administrada, promove a continuidade e a competitividade de forma justa diante do avan??o do mercado competitivo. Nesta pesquisa procura-se responder ?? seguinte pergunta: qual ?? a percep????o dos controllers das empresas de Bauru quanto ??s pr??ticas de gest??o tribut??ria? Para tanto, elabora-se uma revis??o em literatura relacionada ??s atividades da controladoria e do controller, suas responsabilidades e fun????es, bem como sobre gest??o tribut??ria, com exemplos concretos de aplicabilidade e resultados poss??veis de economia tribut??ria. Ap??s a revis??o te??rica, aplica-se um question??rio cujo foco s??o os controllers e, atrav??s de t??cnicas de estat??stica, avalia-se o perfil dos respondentes quanto ?? fun????o exercida, o n??vel de escolaridade, o curso de forma????o e o tempo de experi??ncia na ??rea tribut??ria; avaliou-se tamb??m o perfil das empresas quanto ao ramo de atividade, regime tribut??rio e faixa de faturamento. Conclui-se que a percep????o dos controllers quanto ??s pr??ticas de gest??o tribut??ria ?? baixa e que o tempo de experi??ncia deles na ??rea tribut??ria ?? insuficiente para a absor????o dos conhecimentos da ??rea. Em conseq????ncia, esses profissionais est??o vulner??veis a opinar de forma incorreta sobre as pr??ticas de gest??o tribut??ria, o que aumenta os riscos de uma tomada de decis??o equivocada
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/502 |
| Date | 10 November 2008 |
| Creators | Esnolde, Adilson Leandro |
| Contributors | Gallo, Mauro Fernando, Pereira, Carlos Alberto, Parisi, Claudio |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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