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Über dieses Buch

This book provides insights into identifying and dealing with possible corporate tax risks. It also elaborates on how enterprises can avoid possible issuance of notices of violation, fines and default interest, and ensure reduced tax responsibility of enterprises and their administrators when dealing with tax issues, thereby bringing about increased efficiency and productivity.Conducted in collaboration with the Brazilian Enterprises Group of Advertising and Publicity Services, it also includes managerial information resources and procedures for tax risks that enterprises may encounter. Additionally, it presents findings that allow the academic community and enterprises (not only advertising and publicity services) alike to benefit from the results derived from the Model of Corporate Risk Management (GRCorp) and the Specific Model of Tax Risk Management (GRTrib) frameworks developed by the author. The book serves as a valuable resource for academic researchers and practitioners in businesses.

Inhaltsverzeichnis

Frontmatter

Theoretical Referential

Frontmatter

Chapter 1. Introduction

This chapter is intended to provide an overview of the theme of the book. It makes reference regarding all topics of its Part I.

Arnaldo Marques de Oliveira Neto

Chapter 2. The Complexity, Dynamism, and Technological Sophistication of the National Tax System (STN)

This chapter is intended to provide an overview of the theme of the Brazilian Tax System, its complexity, dynamism, and sophistication, especially after the implementation of the Public Digital Bookkeeping System (SPED) and the need of the appropriate tax governance practice for the enterprises.

Arnaldo Marques de Oliveira Neto

Chapter 3. The Main Corporate Taxes of the STN

This chapter is intended to provide an overview of the main corporate taxes in force in the Brazilian Tax System (STN): IRPJ, CSLL, PIS, COFINS, IPI, I.I., I.E., ICMS, and ISS.

Arnaldo Marques de Oliveira Neto

Chapter 4. The Extent of the Tax Responsibility of the Enterprise to Its Owners and Administrators

This chapter is intended to provide an overview of the extension of the tax responsibility of the enterprise to its owners and administrators, since they are personally responsible for claims relating to tax liabilities arising from acts performed with the excess of power or violation of law, article of incorporation or bylaw.

Arnaldo Marques de Oliveira Neto

Chapter 5. The Corporate Governance and the Risk Society

This chapter is intended to provide an overview of the importance of the corporate governance in the risk society, i.e., the manner in which the organizations are led, directed, and managed, so that they can survive and perpetuate themselves in a more complex world, typical of the risk society.

Arnaldo Marques de Oliveira Neto

Chapter 6. The Tax Governance in the Context of Risk Management

This chapter is intended to provide an overview on the importance of the tax governance in the context of risk management.

Arnaldo Marques de Oliveira Neto

Academical Research

Frontmatter

Chapter 7. Question, General and Specific Objectives, Justification, Contributions, and Methodological Procedures of the Research

This part is intended to provide an overview regarding the context of the research theme, the research question, the research general objective, the research-specific objectives, and the research justification and contributions; an overview of the methodological procedures used in this research. Specifically, it is meant to show the design or type of research in which the researcher chose to write this monograph.

Arnaldo Marques de Oliveira Neto

Chapter 8. Presentation, Analysis, and Triangulation Results of the Research

This part is specifically meant to show the presentation, analysis, and triangulation of the results of this research. Finally, it is proposed to present the results found.

Arnaldo Marques de Oliveira Neto

Chapter 9. Final Considerations

This part is specifically meant to show the final considerations related to the research conducted by the researcher.

Arnaldo Marques de Oliveira Neto

Backmatter

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