Lean Tax Management: modelo aplicado de gestão de conformidade tributária de processo de conformidade tributária

• Ano de defesa: 2017
• Autor(a) principal: Segatelli, Alessandra
• Orientador(a): Formigoni, Henrique
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Palavras-chave em Português: tax compliance; riscos tributários; lean thinking; gestão tributária; modelo de gestão; obrigações acessórias; gestão de processos
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26614

Actually in Brazil 95% from Companies are not able to fullfill the taxes payments and reports with necessary accuracy to Brazilian Government (main and ancillary), driven by tax environment complexity. Taxes penalties represents 3% from total Brazil´s GDP (R$ 5.5 Trillion in 2014). The objective of this study is to present on Applied Management Model for Tax Compliance where the main purpose is to mitigate taxes risks to the searched Company, specifically on main and ancillary obligations (Indirect and Direct Taxes), inspired on Lean Thinking framework. This case study presents a technological approach and was applied on a multinational company with operations in Brazil, and this partnership with University was driven by the challenges the company was facing in managing Tax Compliance area. The contribution for the area of professional practice is based on the innovation in adapting Lean Thinking framework on Tax Compliance area, and this methodology was applied with focus on reducing penalties and interests on obligations delivery, as a result of failures in filling out the templates as well as reducing rework through complete process review, creating the concept of “efficient tax production line”. It is also helpful to the scientific community driven by the fact that critical topics are addressed on this study regarding tax management in Brazil, based on expert´s interviews. As a result, one Applied Management Model for Tax Compliance is presented, focused on covering main activities and professional´s profile study and despite the fact it was developed and tested for one specific company, it was also developed one adaptable model, based on the similarities of Tax obligations in Brazil (main and ancillary one), that follows a standard model established by Tax Authorities, through SPED platform (Digital bookkeeping reports and payment processes).