Lean Tax Management: modelo aplicado de gestão de conformidade tributária de processo de conformidade tributária

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dc.contributor.advisorFormigoni, Henrique
dc.contributor.advisor-co1David, Maria de Fátima dos Santos
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/7989666444257591por
dc.contributor.authorSegatelli, Alessandra
dc.creator.Latteshttp://lattes.cnpq.br/6887348566713662por
dc.date.accessioned2020-08-10T15:34:01Z
dc.date.accessioned2020-12-07T15:09:37Z
dc.date.available2020-12-07T15:09:37Z
dc.date.issued2017-08-09
dc.description.abstractActually in Brazil 95% from Companies are not able to fullfill the taxes payments and reports with necessary accuracy to Brazilian Government (main and ancillary), driven by tax environment complexity. Taxes penalties represents 3% from total Brazil´s GDP (R$ 5.5 Trillion in 2014). The objective of this study is to present on Applied Management Model for Tax Compliance where the main purpose is to mitigate taxes risks to the searched Company, specifically on main and ancillary obligations (Indirect and Direct Taxes), inspired on Lean Thinking framework. This case study presents a technological approach and was applied on a multinational company with operations in Brazil, and this partnership with University was driven by the challenges the company was facing in managing Tax Compliance area. The contribution for the area of professional practice is based on the innovation in adapting Lean Thinking framework on Tax Compliance area, and this methodology was applied with focus on reducing penalties and interests on obligations delivery, as a result of failures in filling out the templates as well as reducing rework through complete process review, creating the concept of “efficient tax production line”. It is also helpful to the scientific community driven by the fact that critical topics are addressed on this study regarding tax management in Brazil, based on expert´s interviews. As a result, one Applied Management Model for Tax Compliance is presented, focused on covering main activities and professional´s profile study and despite the fact it was developed and tested for one specific company, it was also developed one adaptable model, based on the similarities of Tax obligations in Brazil (main and ancillary one), that follows a standard model established by Tax Authorities, through SPED platform (Digital bookkeeping reports and payment processes).eng
dc.formatapplication/pdf*
dc.identifier.citationSEGATELLI, Alessandra. Lean Tax Management: modelo aplicado de gestão de conformidade tributária de processo de conformidade tributária. 2017. 126 f. Dissertação (Mestrado em Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, São Paulo, 2017.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26614
dc.keywordstax complianceeng
dc.keywordstax riskseng
dc.keywordslean thinkingeng
dc.keywordstax managementeng
dc.keywordsmanagement modeleng
dc.keywordsancillary obligationseng
dc.keywordsprocess managementeng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjecttax compliancepor
dc.subjectriscos tributáriospor
dc.subjectlean thinkingpor
dc.subjectgestão tributáriapor
dc.subjectmodelo de gestãopor
dc.subjectobrigações acessóriaspor
dc.subjectgestão de processospor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADASpor
dc.titleLean Tax Management: modelo aplicado de gestão de conformidade tributária de processo de conformidade tributáriapor
dc.typeDissertaçãopor
local.contributor.board1Segura, Liliane Cristina
local.contributor.board1Latteshttp://lattes.cnpq.br/0668174679142137por
local.contributor.board2Nakao, Silvio Hiroshi
local.contributor.board2Latteshttp://lattes.cnpq.br/3032618801971599por
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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