Disclosure de tributos no Brasil

• Ano de defesa: 2017
• Autor(a) principal: Cassotto, Ivia Carneiro Cachoeiro
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Espírito Santo; BR; Mestrado em Ciências Contábeis; Centro de Ciências Jurídicas e Econômicas; UFES; Programa de Pós-Graduação em Ciências Contábeis
• Palavras-chave em Português: Disclosure; Notas Explicativas; Fisco; Tributos.; Contabilidade.; Divulgação de informações contábeis - Brasil.; Fiscalização tributária - Brasil.; Ciências Contábeis; 657
• Link de acesso: http://repositorio.ufes.br/handle/10/6866

The objective of this research was to evaluate the disclosure of taxes present in the Financial Statements prepared by 2016 of two companies in each sector listed on the BM & FBOVESPA. A research technique for analyzing the data used for a content analysis, based on Bardin (1977). To supplement an examination to prepare a checklist in NBC TG 32 - Taxes on Profit and NBC TG25 - Provisions, Contingent Liabilities and Contingent Assets, in order to check whether information required by standards was observed. The results of the descriptive research reveal that as companies use several headings in the Financial Statements for tax information, they were not published in the disclosure standard, and the content sometimes was not consistent with the titles. Two companies do not disclose a DVA. In addition, illegible pictures, repetition of information were found, among others. Taxes on income (IRPJ / CSLL) and contingent liabilities (tributary) received greater emphasis on explanatory notes in parties with indirect taxes, even though they are subject to several tax assessments. It was observed that 59% of the companies benefited from government subsidies and assistance, 32% joined REFIS, and 57% of those who joined REFIS already benefited from some kind of government subsidy and assistance. South Korea, Brazil, the tax system, grants several tax incentives that generate more benefits in relation to a reserve of opportunity (Amaury, 2015). 59% of the companies distributed interest on shareholders' equity to the shareholders, resulting in a tax benefit, however, 27% of the companies distributed only dividends, which did not result in a critical benefit. The results of the content analysis, based on the literature and the data found, were classified and classified all the tax information found in 17 categories, where it is composed by subject. Three categories were highlighted: "Taxes on profits," "taxes on deferred income" and "contingent liabilities." Still in the process of disclosure of tax information, a DVA was a demonstration that brought additional information on taxes paid to the treasury , it was possible to know everything in the entire sector contributed in the form of taxes.However, the tax content in the explanatory notes for bad evidence, with several inappropriate titles, with generic terms not contained in the content was evident.As information about indirect taxes, in most cases, applications highlighted in tables, without many details and classified as "other taxes to be recovered", "other expenses", for example. what is what is the problem is the problem with the subject, is not applicable.