Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2563
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Campo DCValorIdioma
dc.creatorRosimeri Horn Pilati; Universidade Regional de Blumenau-
dc.creatorViviane Theiss; Universidade Federal de Santa Catarina-
dc.date2016-11-28-
dc.date.accessioned2016-12-09T17:30:59Z-
dc.date.available2016-12-09T17:30:59Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2220-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2563-
dc.descriptionTax planning is a way of minimizing tax costs without breaking the law, likewise, they are considered a differential among the financial services, representing a tax savings for different companies. But it is important to check what the quality and the knowledge of the person n charge of this practice is. The objective of this study is to verify the degree of accuracy of the accountants in omitted and evasive situations in tax savings. This study aimed to present practical situations of licit and illicit tax planning through a descriptive questionnaire with seven multiple-choice questions answered by accountants from different cities of the state of Santa Catarina. The questions were taken from studies in articles, court decisions, judgments and books, with the approach in tax planning for saving ISSQN and corporate reorganizations. The results presented by descriptive statistics show that most of the accountants understand practical situations of tax evasion. Within the degree of accuracy, this study points up to a percentage over 60%. In the average Student t test, it was noticed that the average between correct and wrong answers are different, that is, it can be said that the average of correct responses was greater. With the analysis of this percentage, the suggestion of this work is to tell the professional accountants that they must be always up to date on the aspects of tax law because there are constant changes and gaps for the correct interpretation of legal precepts.-
dc.descriptionO Planejamento tributário é uma forma de minimizar os custos fiscais sem desrespeitar a lei. Da mesma forma, é considerado um diferencial entre os serviços contábeis, por representar uma economia de tributos para diferentes empresas. Mas é importante averiguar qual a qualidade e o conhecimento do responsável por tal prática, o que motivou a elaboração do objetivo deste estudo: verificar qual o grau de acerto dos contadores em situações elisivas e evasivas de economia de tributos. Neste estudo, buscou-se apresentar situações práticas de planejamento tributário lícito e ilícito, através de questionário descritivo aplicado, com sete perguntas de múltipla escolha, aos contadores de diferentes cidades do estado de Santa Catarina. A formulação das perguntas originou-se de estudos em artigos, decisões judiciais, acórdãos e livros, com a abordagem em planejamento tributário para economia de ISSQN e em reorganizações societárias. Os resultados apontados pela estatística descritiva mostram que a maior parte dos contadores possui entendimento de situações práticas de elisão e evasão fiscal. Dentre o grau de acerto, aponta-se um percentual acima de 60%. No teste de médias t Student contatou-se que a média entre respostas corretas e erradas é diferente, ou seja, pode-se dizer que a média das respostas corretas foi maior. Com a análise deste percentual, a sugestão desse trabalho é passar a mensagem para que os profissionais contadores estejam sempre atualizados frente aos aspectos da legislação tributária. Há alterações constantes e lacunas para a correta interpretação dos preceitos legais.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 15, No 46 (2016): Setembro-Dezembro; p. 61-73-
dc.subjectTax planning; Tax avoidance; Tax evasion.-
dc.subjectContabilidade e gestão tributária; Planejamento tributário-
dc.subjectPlanejamento tributário; Elisão fiscal; Evasão fiscal.-
dc.titleIdentifying situations of tax avoidance and evasion: a study with accountants in the state of Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73-
dc.titleIdentificação de situações de elisão e evasão fiscal: um estudo com contadores no Estado de Santa Catarina - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p61-73-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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