Créditos de contribuições ao PIS/COFINS e influência organizacional: um estudo exploratório

• Ano de defesa: 2015
• Autor(a) principal: Souza, Anderson Costa de
• Orientador(a): Formigoni, Henrique
• Banca de defesa: Oyadomari, José Carlos Tiomatsu , Rezende, Amaury José
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria Empresarial
• Departamento: Ciências Contábeis
• País: BR
• Palavras-chave em Português: comportamento; evasão fiscal; créditos de PIS/COFINS
• Palavras-chave em Inglês: behavior; fiscal evasion; brazilian value-added tax
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26324

This research aimed to investigate the influence of organizational culture in decisions involving the appropriation of tax credits of Brazilian value-added tax. The research takes into consideration the corporate and tributary contemporary environment, where this practice has been used as means of management and control. This indicates a supposedly universal trend within this environment. As either there are not enough studies on tax and fiscal fields or we could not find them, when it comes to theory, this thesis adapts the studies of Zuber (2007), Zuber and Sanders (2013) and Blanthorne and Kaplan (2008). One hundred and sixteen postgraduate alumni and professionals in the tax area answered the questionnaires. The analysis of these questionnaires yielded the necessary data for this study. Data analysis was performed using non-parametric Mann-Whitney and Kruskal-Wallis tests. This thesis s hypothesis is that behavior related to credit appropriation decisions is in accordance with the whatever organizational culture one is immersed in, whether it is aggressive or not. Statistical results by group difference indicate that there is influence of organizational culture on behavior regarding credits of Brazilian value-added tax. According to the results, the financial situation (surplus or deficit) as well as moral, ethical, and legitimacy issues that arise from such decisions can also influence the tax credit decision making process. This research helps companies to identify whether employees in the tax department who decide on the appropriation of Brazilian value-added tax are acting in accordance with corporative guidelines (aggressive or conservative), including the knowledge as one of the features considered in the study. This research also contributes to discussions on factors that can encourage tax evasion, while observing the propensity of respondents to adopt situations not expressly provided by the legislation. Additionally, since we also verified the reaction of respondents when subjected to moral and ethical issues, this research contributes to studies that observe taxpayers' behavior and some of their influences.