03767cam a2200325Mu 4500 b1058366x CY-PaNEU 20230811081652.0 180828s2017 si o 000 0 eng d 9789811022951 9789811022975 9811022976 EBLCP eng pn EBLCP IDEBK OCLCQ UAB CY-PaNEU HF5681 .T3 2017 De Oliveira Neto, Arnaldo Marques 7863 Governance and Risk Management in Taxation / Arnaldo Marques de Oliveira Neto. Singapore : Springer, 2017 xxiii, 171 p. : ill. ; 22 cm. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application 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 Corporate governance 429 Tax accounting 7865 Taxation Law and legislation 5316 Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application 7864 BK 1255 1255 0 0 0 1 mat CY-PaNEU CY-PaNEU 2028-08-18 1 HF5681.T3 2017 3008699 2020-06-28 00:00:00 1 2020-06-28 TB