Governance and Risk Management in Taxation / Arnaldo Marques de Oliveira Neto.
Material type:
TextSeries: Accounting, Finance, Sustainability, Governance & Fraud: Theory and ApplicationPublication details: Singapore : Springer, 2017Description: xxiii, 171 p. : ill. ; 22 cmISBN: - 9789811022951
- 9789811022975
- 9811022976
- HF5681 .T3 2017
| Cover image | Item type | Current library | Home library | Collection | Shelving location | Call number | Materials specified | Vol info | URL | Copy number | Status | Notes | Date due | Barcode | Item holds | Item hold queue priority | Course reserves | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Textbooks | Library Neapolis University Pafos | NUP Main Collection: Textbooks | HF5681.T3 2017 (Browse shelf(Opens below)) | 1 | Not For Loan | 3008699 |
Foreword; Preface; Contents; About the Author; Abbreviations and Acronyms; List of Figures; List of Tables; List of Frames; Theoretical Referential; 1 Introduction; Abstract; Introduction to the Theme of the Book; References; 2 The Complexity, Dynamism, and Technological Sophistication of the National Tax System (STN); Abstract; The Complexity, Dynamism, and Technological Sophistication of the National Tax System (STN); References; 3 The Main Corporate Taxes of the STN; Abstract; Federal Taxation; Corporate Income Tax-IRPJ, Social Contribution on Profits Tax-CSLL
7 Question, General and Specific Objectives, Justification, Contributions, and Methodological Procedures of the ResearchAbstract; Research Question; Research General Objective; Research-Specific Objectives; Justification of the Study; Contributions of the Study; Type and Method of Research; Type of Research Regarding the Goals; Type of Research as to the Procedures; Type of Research to Approaching the Problem; Collection, Analysis, and Interpretation of Data; Population and Sample; Procedure for Data Collection; Procedure of Data Processing; References
Actual Taxable Income System-ATIS (Sistemática Do Lucro Real)IRPJ and CSLL Tax Losses Carry Forward (Only for ATIS); Tax Payments and Digital Tax Accounting Bookkeeping-ECF (Only for ATIS); Corporate Income Tax-IRPJ Incentives (Only for ATIS); Interest on Shareholders' Equity-JCP (Only for ATIS); Taxation of Foreign Income (Only for ATIS); Transfer Pricing Rules-TPR; Thin Capitalization Rules-TCR (Only for ATIS); Deemed Taxable Income System-DTIS (Sistemática Do Lucro Presumido)
Contribution to the Financing of Social Security Tax-COFINS and Contribution to the Social Integration Program Tax-PISTax on Manufactured Product-IPI; Tax on Imports-I.I. and Tax on Exports-I.E.; State Taxation; Tax on Movement of Goods and on Rendering of Interstate and Intermunicipal Transportation Services and on Communications-ICMS; Municipality Taxation; Tax on Services-ISS; Taxes on Payments to Nonresidents; Withholding Income Tax-IRRF; Contribution for Intervention in the Economic Domain Tax-CIDE; Social Integration Program-PIS and Social Contribution on Gross Sales-COFINS
Tax on Services-ISSTax on Financial Transactions-IOF; 4 The Extent of the Tax Responsibility of the Enterprise to Its Owners and Administrators; Abstract; The Extent of the Tax Responsibility of the Enterprise to Its Owners and Administrators; References; 5 The Corporate Governance and the Risk Society; Abstract; The Corporate Governance and the Risk Society; References; 6 The Tax Governance in the Context of Risk Management; Abstract; The Tax Governance in the Context of Risk Management; References; Academical Research
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