Banca de DEFESA: WILTON SOBRINHO DA SILVA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : WILTON SOBRINHO DA SILVA
DATA : 15/02/2019
HORA: 09:00
LOCAL: Faculdade de Ciências Contábeis/ufba
TÍTULO:

THE RELATIONSHIP BETWEEN PROBABLE AND EFFECTIVE CONVICTION IN TAX LITIGATION AND THE LEVEL OF TAX PLANNING OF THE FIRM: A STUDY BASED ON ACCOUNTING METRICS, LEGAL OPINIONS AND LISTS OF TAXPAYERS' DEBTORS

PALAVRAS-CHAVES:

Tax planning, Tax Probability, Effective Fiscal Conviction, Penalty Theory, Agency Theory

PÁGINAS: 76
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

Tax Planning can be defined as a set of managerial actions and accounting decisions that aims at reducing tax payments. This is a licit way of seeking to reduce the tax burden of an entity, and it is not to be confused with tax evasion. The latter requires concurrence of fraudulent means to the  configuration this  omission of taxes .  Conversely, tax collecting  public entities  have an important role in the control of tributary decisions, because they can impose administrative penalties and communicate misconducts to criminal prosecution offices  to investigate  the practice of criminal offenses from improper tax planning and fraudulent violation of the benchmarks established  in the  legislation. In this scenario, the problem of this research consists on  investigatingifthe fear of being condemned at the administrative or judicial level in tax lawsuits influences the decision making of aggressive tax planning in companies.  The study has relevance  since it allows to take an interdisciplinary view of the phenomenon of tax planning, which was studied both from the prism of value creation - mainly by reducing the tax burden, and from the perspective of the necessary legal security expected within tax relations. The objective of the study was to investigate the interrelationship between the company's fear of accountability for acts that matter in reducing taxes and the practice of aggressive tax planning. Grounded on the legacy previous legacy knowledge by the Agency Theory, Theory of Penalty, and the Tax Planning framework, an attempt was made to establish an exploratory research between fiscal risk and tax planning.  Based on a  sample of 200 companies listed in B3 - S / A, Brazilian Stockmarket and  Market Counter it was sought to use accounting metrics such as tax provisions, which are derived from the reports of lawyers in the company (risk of probable conviction), compared to the metrics imposed by the Treasury, which are the risks of effective tax conviction, extracted from the convictions effectively applied by the Federal Treasury. Using the multiple linear regression technique, with Johnson's data transformation, the results could not substantiate the existence of an association between aggressive tax planning and probable or effective fiscal conviction of the firm, leading to the assumption that there are other elements that influence this decision, which should be tested in future researches on the subject. Still in the analysis of the results, it was found that there is an interrelationship between the decisions of aggressive tax planning and the level of corporate governance of the firm and the sector of activity of the companies, which corroborates other studies carried out on the subject. Finally, it was emphasized that tax planning decisions, although not exclusively, may be influenced by the personal circumstances of the decision-maker, revealing many situations of limited rationality, that is, decisions that fulfill their role of choice, without having  as a scope the attainment of an optimal level of solution for the problem to be solved.

MEMBROS DA BANCA:
Presidente - 1523738 - JOSE MARIA DIAS FILHO
Externo à Instituição - LINDOMAR PINTO DA SILVA
Interno - 2276473 - LUIS PAULO GUIMARAES DOS SANTOS