Proposta de modelo de gestão de riscos tributários em Instituição Financeira

• Ano de defesa: 2017
• Autor(a) principal: Rossi, Marcia Cristiane
• Orientador(a): Formigoni, Henrique
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Palavras-chave em Português: risco fiscal; mitigação do risco fiscal; instituição financeira; sistema de controle gerencial
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26359

The objective of this study was to identify, according to the perception of the collaborators of the Financial Institution, which are the most important factors and those most prone to risk in the tax activity. Thus, a case study was carried out in a Financial Institution that is present in 18 countries, besides Brazil, with activities of commercial bank and operations of institutional clients, investment bank, wholesale and private banking. The exploratory research with a qualitative and quantitative approach was carried out with a two-step survey: in the first stage a survey of fiscal risks was carried out, through an open question, addressed to employees directly involved in the tax process; In the second stage specific questions were elaborated, using the Likert scale, to measure the factors pointed out in the first stage. A total of 159 employees were consulted, of which 105 (66%) contributed to the survey, allowing the production of knowledge and the possibility of identifying the risk factors in which the Financial Institution may be exposed. The main results revealed that adherence to legislation, control and knowledge of accounting, taxes and fiscal processes, besides the availability of accounting information, support data and management are the most risk factors. These risks are represented by loss in the quality of tax information from its origin and may represent financial and operational losses. The study allowed the creation of an applied model of tax risk management, focusing on Control and Management, Fiscal Strategy, Information, People, Processes and Technology.