Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Silva, Roberta Cristina da
 |
| Orientador(a): |
Santos, Fernando de Almeida |
| 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: |
Faculdade de Economia, Administração, Contábeis e Atuariais
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/22943
|
Resumo: |
Failure to pay taxes in due course enables default or indirect financing. Common practice and currently used during the crisis period. This is an objective research that indirectly analyzes or finances business activities that use or not the previous gathering of the storm. An analysis performed using as one hundred debtor companies in 2017. An investigation carried out by the creation of Curve ABC and sequentially in the 40 companies that make up group A of the curve, with the analysis of Conglomerates. The study aimed to address these aspects and analyze the profiles of companies adhering to the Special Tax Regularization Program-PERT / 2017. To observe if the requirements for membership are allowed and if these aspects are incorrect at the current time of Social Security. . The year 2017 has 184,547 installments granted, with debts totaling or the amount of R $ 9,550,498,343.03; in dollars a total above the $ 2,393,849,411.66. See if there is indirect financing practice, as 71% of companies earned revenues over R $ 100 million and 51% resulted in profit, but used with debtor social security amounts in PERT / 2017. As contribution or study allowed to reflect assertively about the equal treatment promoted by tax recovery plans or delinquent under such disparate conditions. Cluster elaboration demonstrates large dissimilarities that receive identical treatment with large corporations, among audiences and micro-entrepreneurs. Taxpayers who have amounts, income earned and profits earned under the same name, who can act for convenience, impact welfare cafes and have a competitive advantage over companies that make or pay on a temporary basis. A subject not much researched, no previous work, which specified previous installments, was found in the following bases: Scielo, Scopus, Google Scholar, Redalyc among others |
