Refis: uma análise das empresas brasileiras de capital aberto aderentes do Pert 2017

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dc.contributor.advisorMendonça Neto, Octavio Ribeiro de
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/6833517372823578por
dc.contributor.authorSeveriano, Débora Araújo
dc.creator.Latteshttp://lattes.cnpq.br/5453724857340692por
dc.date.accessioned2021-01-14T15:10:19Z
dc.date.accessioned2021-02-08T22:01:59Z
dc.date.available2021-02-08T22:01:59Z
dc.date.issued2020-02-20
dc.description.abstractThis study aimed to address, in the light of the theories of Social Responsibility, Organizational Ethics and Corporate Reputation, socially unfair organizational practices. Through the study of the adherence of Brazilian publicly traded companies to the Special Tax Regularization Program (PERT) offered by the Government in 2017, we sought to identify the reasons that lead companies to opt for the installment payment of unpaid taxes. For this, the indicators of dividends paid (payout), Net debt/EBITDA, EBITDA, margin and general indebtedness for the years 2015 to 2018 were analyzed, with the objective of detecting significant differences between the financial framework of companies that joined the program from those that did not. joined. Quantitative in nature, the study looked for significant differences between means with the use of the Student t test, comparing the indicators of the companies that adhered to the installment plan with those that did not. The results suggested that, although the program was targeted at companies in adverse situations, many others ended up benefiting from these measures in an abusive way, using them as a cheaper form of financing, increasing their competitiveness unfairly, not fulfilling their social role and also, becoming recurrent defaulters, negatively affecting the tax collection in the country, and consequently, the well-being of society.eng
dc.description.sponsorshipFundo Mackenzie de Pesquisapor
dc.formatapplication/pdf*
dc.identifier.citationSEVERIANO, Débora Araújo. Refis: uma análise das empresas brasileiras de capital aberto aderentes do Pert 2017. 2020. 59 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/27900
dc.keywordstax installment paymentpor
dc.keywordsrefispor
dc.keywordssocial responsabilitypor
dc.keywordstributespor
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectparcelamento tributáriopor
dc.subjectrefispor
dc.subjectresponsabilidade socialpor
dc.subjecttributospor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESASpor
dc.titleRefis: uma análise das empresas brasileiras de capital aberto aderentes do Pert 2017por
dc.typeDissertaçãopor
local.contributor.board1Oyadomari, José Carlos Tiomatsu
local.contributor.board1Latteshttp://lattes.cnpq.br/5722412463663652por
local.contributor.board2Vieira, Almir Martins
local.contributor.board2Latteshttp://lattes.cnpq.br/4298642111341453por
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria e Finanças Empresariaispor
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