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1. [No author]. A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina .

Degree: 2014, Fundação Escola de Comércio Álvares Penteado

This quantitative study using a simulation seeks to compare the tax burden of a small builder in Osasco, S??o Paulo, classified as Small and Medium Enterprises (PMEs), to conclude whether the taxes that make up its tax burden could be lower case got settled in Rosario, Santa Fe province in Argentina. The country was chosen because of the participation of both the economic bloc of Southern Common Market (MERCOSUL) and its proximity. To achieve this overall objective was calculated the amount of taxes on Brazilian construction by the amount of taxes that are the documentary evidence obtained in the Income (DRE) statements for a period of 9 years. The most significant were 7 taxes: Income Tax of Corporations (IRPJ), National Social Security Institute (INSS), Tax Services of any kind (ISSQN), Social Contribution on Net Profits (CSSL), Fund for length of service (FGTS), Contribution to Social Security Financing (COFINS) and Contribution to the Social Integration Program (PIS).Relying on tax laws of Brazil and Argentina and the amount of taxes calculated, the simulation was designed such taxes if the company gather taxes from Argentina. In Brazil, the percentage of taxes calculated on the gross revenue of the company was 22,63%. With the simulation in Argentina and considering the taxes that would be levied on construction law, was obtained a total of 18,20%, a difference of 4,43 percentage point s lower if the business entity to establish itself in Argentina. The conclusion that is in Argentina there would be a 20% of decrease to the amount of taxes paid Advisors/Committee Members: Gallo, Mauro Fernando (advisor), CPF:18398782820 (advisor), http://lattes.cnpq.br/5908013690653416 (advisor).

Subjects/Keywords: Tributos; Incid??ncia de impostos; Contabilidade tribut??ria; Tax; Tax incidence; Tax accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2014). A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/545

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina .” 2014. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed November 21, 2019. http://132.0.0.61:8080/tede/handle/tede/545.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina .” 2014. Web. 21 Nov 2019.

Vancouver:

author] [. A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. [cited 2019 Nov 21]. Available from: http://132.0.0.61:8080/tede/handle/tede/545.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/545

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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