Programa de governança tributáriaanálise de modelos e uma proposição para empresas brasileiras

Resumo

The purpose of this study is to demonstrate the importance of and the benefits provided by the voluntary implementation of tax governance by Brazilian companies, with a view to enhancing the transparency of tax management for stakeholders. Based on the analysis of existing national and international reports on the subject, this study selects the requirements that companies should fulfill to implement effective tax governance and assesses the current stage of development of the five main companies listed on the São Paulo, New York, and London stock exchanges. Substantial discrepancies were found among the reports relating to the studied companies. Therefore, this study suggests that the essential requirements should be parameterized by means of a noncompulsory standard as a way to help companies improve their relationship with stakeholders, and, as a result, obtain reputational and economic gains.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/33095

Temas

Governança

Palavras-chave

Tax governanceTransparencyTax managementCorporation and stakeholders relationshipGovernança tributáriaTransparênciaGestão de tributosRelação empresa e partes interessadasDireitoAdministração tributáriaEmpresas - Impostos - Legislação - BrasilStakeholdersDireito tributário - Brasil