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.…mehr
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.
Produktdetails
Produktdetails
Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application
Arnaldo Marques de Oliveira Neto is a Brazilian business consultant with 26 years of experience in the tax and corporate areas, in national and international audit and consulting firms. He started his career in Arthur Andersen where worked for 14 years in Brazil. He was international partner of Mazars & Guerrad, partner and member of the board of directors of Performance Auditoria e Consultoria and partner Branco Consultores. In 2011 he decided to found Marques Consultoria. He is a doctorate in business administration (Florida Christian University - USA), holds a master's degree in business controllership (Mackenzie University - São Paulo - Brazil), a postgraduate's degree in business finance (FGV Foundation - Rio de Janeiro - Brazil), an extension's degree in mergers and acquisitions (IISS - São Paulo - Brazil) and a graduate's degree in business administration (EAEB - Bahia - Brazil). He also holds a board of directors and fiscal council certified degree (IBGC - Brazilian Institute of Corporate Governance - São Paulo - Brazil). He is a professor in MBA courses of FGV since February 1999, a lecturer of IBGC in courses for board of directors since May 2000. He was Arthur Andersen's international instructor (Center for Professional Education - Illinois - USA), as well as of various in-house professional education courses and seminars for clients. He is co-author of Gestão e planejamento de tributos (Tax management and planning), FGV, 2º Ed., 2011 and author of the collective work Gestão dos stakeholders (Stakeholders management), Saraiva, 2010.
Inhaltsangabe
Part I: Theoretical Referential.- Chapter 1: Introduction.- Chapter 2: The complexity, dynamism and sophistication of the national tax system (STN).- Chapter 3: The main corporate taxes of the STN.- Chapter 4: The fiduciary responsibilities of the enterprise owners and administrators.- Chapter 5: The extent of the tax responsibility of the enterprise to its owners and administrators.- Chapter 6: The corporate governance and the risk society.- Chapter 7: The tax governance in the context of risk management.- Part II: Academic Research.- Chapter 8: Methodological procedures, Chapter 9: Presentation, analysis and results of triangulation.- Chapter 10: Final considerations.- References.- Appendix.
Part I: Theoretical Referential.- Chapter 1: Introduction.- Chapter 2: The complexity, dynamism and sophistication of the national tax system (STN).- Chapter 3: The main corporate taxes of the STN.- Chapter 4: The fiduciary responsibilities of the enterprise owners and administrators.- Chapter 5: The extent of the tax responsibility of the enterprise to its owners and administrators.- Chapter 6: The corporate governance and the risk society.- Chapter 7: The tax governance in the context of risk management.- Part II: Academic Research.- Chapter 8: Methodological procedures, Chapter 9: Presentation, analysis and results of triangulation.- Chapter 10: Final considerations.- References.- Appendix.
Part I: Theoretical Referential.- Chapter 1: Introduction.- Chapter 2: The complexity, dynamism and sophistication of the national tax system (STN).- Chapter 3: The main corporate taxes of the STN.- Chapter 4: The fiduciary responsibilities of the enterprise owners and administrators.- Chapter 5: The extent of the tax responsibility of the enterprise to its owners and administrators.- Chapter 6: The corporate governance and the risk society.- Chapter 7: The tax governance in the context of risk management.- Part II: Academic Research.- Chapter 8: Methodological procedures, Chapter 9: Presentation, analysis and results of triangulation.- Chapter 10: Final considerations.- References.- Appendix.
Part I: Theoretical Referential.- Chapter 1: Introduction.- Chapter 2: The complexity, dynamism and sophistication of the national tax system (STN).- Chapter 3: The main corporate taxes of the STN.- Chapter 4: The fiduciary responsibilities of the enterprise owners and administrators.- Chapter 5: The extent of the tax responsibility of the enterprise to its owners and administrators.- Chapter 6: The corporate governance and the risk society.- Chapter 7: The tax governance in the context of risk management.- Part II: Academic Research.- Chapter 8: Methodological procedures, Chapter 9: Presentation, analysis and results of triangulation.- Chapter 10: Final considerations.- References.- Appendix.
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