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Doctoral Thesis
DOI
10.11606/T.12.2009.tde-18022010-155046
Document
Author
Full name
Mônica Sionara Schpallir Calijuri
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2009
Supervisor
Committee
Lopes, Alexsandro Broedel (President)
Mosquera, Roberto Quiroga
Pereira, Carlos Alberto
Ridolfo Neto, Arthur
Torres, Heleno Taveira
Title in Portuguese
Avaliação da gestão tributária a partir de uma perspectiva multidisciplinar
Keywords in Portuguese
Contabilidade tributária
Derivativos
Hedging
Impostos
Multidisciplinaridade
Abstract in Portuguese
O objetivo deste trabalho visou à apresentação de uma abordagem multidisciplinar para a gestão tributária com vistas à maximização do valor da firma em contraponto à abordagem tradicional do planejamento tributário que visa à minimização dos tributos. As estratégias para a minimização dos tributos aumentam o custo em outras dimensões que devem ser analisadas para posicionar a gestão tributária na gestão estratégica da empresa. Para se efetuar a análise da gestão tributária muldisciplinar, propõe-se a utilização do Framework de Scholes e Wolfson, que se baseia em três focos: todas as partes, todos os tributos e todos os custos. Dessa forma é possível não limitar os ângulos de visão, mas sim criar uma sistematização para a gestão tributária multidisciplinar. Como recurso metodológico utilizou-se a pesquisa bibliográfica e análise de casos de estudos que contemplam o uso de instrumentos financeiros derivativos, frequentemente utilizados em planejamentos tributários e que envolvem volumes expressivos de recursos. Restou evidenciado, neste trabalho, que a gestão tributária deve ser realizada de modo integrado na empresa, analisando todos os itens propostos pelo Framework de Scholes e Wolfson, assim, muito mais que minimização de tributos, obtém-se a maximização do valor da empresa
Title in English
Tax management evaluation from a multidisciplinary perspective
Keywords in English
Derivatives
Framework scholes e wolfson
Multidisciplinarity
Tax
Tax planning
Abstract in English
The aim of this paper is to present a multidisciplinary approach for the tax management aiming to maximize the value of the company in relation to the traditional approach of tax planning aiming to minimize taxation. Strategies for minimizing taxes increase the cost in other dimensions, which must be analyzed in order to position the tax management in the company's strategic management. In order to conduct the analysis of multidisciplinary tax management, the usage of Scholes and Wolfson's Framework is proposed. This framework is based on three focuses: all the parties, all the taxes and all the costs. In this manner, it is possible not to limit the points of view, but to create systematization for the multidisciplinary tax management. As methodological resource, bibliographic research and the analysis of case studies contemplating the usage of derivate financial instruments commonly used in tax planning and which encompass great volume of resources were used. It could be concluded, in this paper, that tax management must be conducted in an integrated manner in the company, analyzing all the items proposed by Scholes and Wolfson's Framework. By doing so, it is possible not only to minimize the taxes, but also maximize the company's value.
 
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tese_Monica.pdf (1.45 Mbytes)
Publishing Date
2010-02-23
 
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