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Previous issue date: 2011-03-29 / Social contributions in 2002 became subject to a non-cascade payment system. The method adopted in order to make the system effective was different from that employed for other taxes in Brazil, based on the Tax Credit Method. Jointly with this innovation, on regulating the system's implementation Secretaria da Receita Federal do Brasil (SRFB) also adopted concepts that restricted the breadth of the credits, which fact in addition to making it difficult to calculate social contributions also increased the tax burden by various companies subject to this system. In the light of these assumptions and the effects that taxation causes on decisions by agents, the purpose of this paper was to detect the extent of the misalignment between accounting and fiscal concepts of inputs, in which resides one of the chief uncertainties of the non-cascade system, and its impact on the income figures of companies subject to a non-cascade social contribution system. Based on documental and bibliographic analyses, this survey detected the extent of this misalignment, listing examples of payments not included in the fiscal concept of inputs. By means of the answers obtained from the questionnaire made available to the companies covered by this survey, following a descriptive statistical treatment, it became possible to confirm that the misalignment between the fiscal and accounting concepts had an adverse impact on the income figures of those companies subject to the non-cascade system, although it is not this survey's intention to extend this outcome statistically to the entire population. / Em 2002 foi institu??da a n??o cumulatividade das contribui????es sociais. O modelo adotado para dar efetividade a esta t??cnica, no entanto, foi diverso daquele empregado aos demais tributos brasileiros, baseados no M??todo de Cr??dito do Tributo. Aliada a essa inova????o, a Secretaria da Receita Federal do Brasil (SRFB), ao regular a aplica????o desta t??cnica, adotou conceitos que teriam mitigado o alcance dos cr??ditos, o que, al??m de dificultar a apura????o das contribui????es sociais, teria aumentado a carga tribut??ria suportada por diversas empresas inclu??das nesta sistem??tica. Foi tendo em vista esses pressupostos, e os efeitos que a tributa????o acarreta nas decis??es dos agentes, que este trabalho teve por objetivo identificar a extens??o do desalinhamento entre os conceitos cont??bil e fiscal de insumos, que est?? entre as principais d??vidas da n??o cumulatividade, e seu impacto no resultado cont??bil das empresas sujeitas ?? n??o cumulatividade das contribui????es sociais. A partir de an??lises documentais e bibliogr??ficas, esta pesquisa identificou a extens??o desse desalinhamento, enumerando exemplos de encargos exclu??dos do conceito fiscal de insumos. Com as respostas obtidas por meio de question??rio disponibilizado ??s empresas pertencentes ao objeto deste estudo, ap??s tratamento estat??stico descritivo, foi poss??vel verificar que o desalinhamento entre os conceitos fiscal e cont??bil teve um impacto negativo no resultado cont??bil das empresas sujeitas ?? n??o cumulatividade, embora n??o se pretenda nesta pesquisa estender estatisticamente esses resultados ?? toda popula????o.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/477 |
| Date | 29 March 2011 |
| Creators | Oliveira, Fabio Rodrigues de |
| Contributors | Weffort, Elionor Farah Jreige, Gallo, Mauro Fernando, Formigoni, Henrique |
| 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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