Detalhes bibliográficos
| Ano de defesa: |
2020 |
| Autor(a) principal: |
Bueno, Sérgio Ricardo Ramos
 |
| 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/23118
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Resumo: |
This project presents a case study with simulations of IOF incidence on cash transfers between companies of the same economic group. The objective is to measure the financial impact of IOF on the companies of an economic group by applying the cashpooling concept. It also promotes an analysis of the viability of investments in Brazil considering this variable (IOF). Different methods were used to understand the cashpooling, including bibliographic studies and interviews with agents, which are banks, consultants, lawyers and treasurers related to the economic group studied. After compiling the information, was prepared the economic group structure design and two simulations of IOF calculation, one on transactions between two Brazilian companies and one on transfers of resources between Brazilian and foreign companies. The results of the first simulation present the noticeable financial impacts directly on cash of the economic group and also an analysis on the result of the company that needs cash support from other companies of the group. The result of the second simulation shows the amount spent on IOF for international remittances between companies of the same economic group. In conclusion, it is identified that the IOF, even with a rate considered small in relation to other taxes, can make business unfeasible, disadvantage economic strategies to improve treasury performance, discourage international investments, among other impacts. This project can contribute to an initial insight into treasury strategies, which are increasingly evolving to be a partner of business areas; for initial understanding of the cashpooling and its implications; besides promoting a discussion of the viability of investments in Brazil due to the great tax burden |
