Custos de conformidade à tributação: um estudo sobre a percepção dos gestores de uma organização pública

• Ano de defesa: 2013
• Autor(a) principal: Mesquita, Roberto Carvalho Pinto de
• Orientador(a): Pessoa, Maria Naiula Monteiro
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Impostos; Administração pública; Custos; Tributos
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/16179

Compliance costs of taxation are sacrifices necessary resources to understand and comply with all the formalities required by tax law . In Brazil , these formalities the tax laws are among the most complex and bureaucratic in the world and this has a direct influence on companies' costs , is to make the tax payment itself , is to meet the requirements of the legislation . The topic has attracted scientific interest , with the relatively recent development of research in the world , yet there are few studies in Brazil . This study aimed to investigate the perception of managers of a public service about the costs of compliance to taxation . We defined the following specific objectives : 1 ) identify key factors that generate and increase compliance costs to tax at the Post Office, 2 ) identify areas where compliance costs occur with greater intensity in the Post Office, and 3 ) identify differences managers' perception of Posts about tax policy , tax and regulatory compliance costs. To achieve the goals, we developed an exploratory descriptive research , applied in the Brazilian Post and Telegraph Company ( ECT ) . As for the means, bibliographical research, documentary and field study. Documents were consulted as management reports, financial statements and books of ECT. The field research was conducted by using a questionnaire adapted from Maia (2007 ), applied to 104 managers of tax Postal distributed in all states. As for the results, it was concluded that: the complexity of the legislation , the various changes in tax rules and the various federal jurisdictions , state and municipal generators are the main aspects of the tax compliance costs in ECT, the perception of their managers . With regard to the incurrence of compliance costs, it was observed that the economic and financial areas , the legal and personnel area are the most common. The results showed that the authorities continually increase the tax burden, with industry requirements increasingly technical. It was found that the excess of ancillary obligations undermines the competitiveness of the company studied. It was also concluded that tax policies need to be rethought in which they relate to the costs of compliance and fiscal decentralization is high cost to taxpayers.