Monografias de Especialização
Auditoria de oportunidades tributárias: a contribuição social previdenciária sobre verbas de natureza indenizatórias como causa de incidência ou não incidência tributária, sob a ótica da governança corporativa
Fecha
2015-09-30Autor
Rodrigo dos Santos Oliveira
Institución
Resumen
This paper brings to discussion the contemporary procedures of internal audit, presenting the shortcomings regarding the analysis of positive risks, featuring an auditor's scope limitation in only get evidence that might corroborate his opinion of accounting data focusing on the negative risks and leaving aside any tax opportunities. It has intended to present elements to improve internal audit procedures, so that the internal auditor could, upon inspection, observation, inquiry and confirmation, collect sufficient evidence to form a reasonable basis for issuing the review of tax opportunities through analysis of positive risks. The scientific approach intends to emphasize Brazil's complex tax regulatory framework, stressing the need for integration of the internal auditor's work with the attorney's legal knowledge which , in a joint action, could identify relevant subsidies, considering timeliness, objectivity, economic and legal understanding on specific cases and other elements, providing information to the administrators' decisions about potential opportunities, considering the risks inherent to it. The case in study is about the application of internal audit, specifically regarding the incidence or no incidence of social security contribution over the amount that the employer pays to the employee regarding vacation. This is an example of tax planning opportunity not covered up by the internal audit procedures. The methodology used in the research was a descriptive study using qualitative and quantitative analysis. Still on the case in study, it was made an analysis focusing on Social Security Contribution. After this analysis, it was faced the question inherent in interpretation concerning the legal status given to the amount that the employer pays to the employee regarding vacation, framing it into indemnity or remuneration. It was highlighted that the tax authority requires payment of the Social Security Contributions onto the amount that the employer pays to the employee regarding vacation. However, taxpayers have expressed opposing view defending that the values payed regarding vacation are among those in the payroll and other labor income that not subject of taxation. In this sense, the non-levy cited above is advocated since there is no effective provision of services by the employee, featuring as a benefit for the himself, ensuring the indemnification's nature of it. Therefore, this paper emphasizes the existence of tax opportunities that might apply to entities, such as the case in study, but not limited to that, and may expand the risks' analysis to various nuances of tax planning. Thus, this paper discusses the existence of the problem about the auditing practices do not understand the positive risks, emphasizing only the negative risks, leaving gaps in the internal audit procedure. It also demonstrate a study on corporate governance with a focus on improving internal audit procedures so that opportunities can be identified by joining knowledge of the internal auditor and lawyer. Lastly, this paper is a scientific incitement to audit's courses to explore the internal audit focusing on positive risk, bringing together the attorney's legal knowledge to the internal auditor's work primarily due to the Brazil's complex and vast tax regulatory framework.