As principais dificuldades para implementação de inteligência fiscal nas empresas: uma contribuição baseada em um estudo de caso

Detalhes bibliográficos
Ano de defesa: 2011
Autor(a) principal: Gonçalves, Antonio Luis Borges lattes
Orientador(a): Galegale, Napoleão Verardi
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
Departamento: Ciências Cont. Atuariais
País: BR
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/1472
Resumo: This research seeks to identify the main difficulties for Implementation of the Fiscal Intelligence - Competitive Intelligence stemmed - and the Information Technology area of the controller, in order to perform ITS providing the function of decisionmaking process with useful information, based on the scenario current state of Artificial Intelligence, developed by collection agencies. Methodology for this research was exploratory type Chosen, Which includes an empirical study and a single case study, with analysis and company information, the object of study. In the empirical part was the review of the literature for the Theoretical background, date on the concept of the Comptroller and Importance in organizations, ITS roll, The Importance of information in organizations, the generation of competitive intelligence, organizational intelligence and intelligence tax. In the Practical part of the case study was first prepared a roadmap for guiding the composition of three models of the questionnaire to be answered by professionals of the Following six Sectors: Controlling Fiscal Management and Information Technology, a company owned by a family group, connected to the segment of perfumery and cosmetics, with Both wholesale and retail sales, the market targeted Characterized by the Manaus Free Zone (three research participants) and another for a Free Trade Area, also called the Market Place, with independent structures and independent administration, Represented by the Northern Region of Brazil (three research participants). With research, it Becomes Possible to observe the situation of the company object of study before and after Implementation of the intelligence structure seeking to Fulfill Obligations in full tax principal and accessory to it using an ERP system and Business Intelligence. With the Questionnaires Concluded That it was the business intelligence tool Can help in controlling function of Their Providing reliable, useful and timely decision-making through flexible and dynamic, Providing, as a consequence, the improvement of processes and time generation of digital files designed to meet the governmental entities