The Resource Governance and Risk Management in Taxation
Governance and Risk Management in Taxation
- Language
- eng
- Extent
- 1 online resource (183 pages)
- Contents
-
- 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 -- 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-PIS -- Tax 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-ISS -- Tax 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 -- 7 Question, General and Specific Objectives, Justification, Contributions, and Methodological Procedures of the Research -- Abstract -- 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 -- 8 Presentation, Analysis, and Triangulation Results of the Research -- Abstract -- Presentation, Analysis, and Triangulation Results of the Research -- Enterprise Profiles of the XXX Group -- Presentation of Research Results -- Profile of Respondents of Senior Management -- Enterprises Profile of the XXX Group -- Presentation of the Results of the Interviews -- Triangulation of the Results -- Responses that Go to Meet the Theoretical Referential -- Responses that Do not Go to Meet the Theoretical Referential -- References -- 9 Final Considerations -- Abstract -- Appendix A: Schedule of Interviews -- References -- Index
- Isbn
- 9789811022975
- Label
- Governance and Risk Management in Taxation
- Title
- Governance and Risk Management in Taxation
- Language
- eng
- Cataloging source
- MiAaPQ
- Literary form
- non fiction
- Nature of contents
- dictionaries
- Series statement
- Accounting, Finance, Sustainability, Governance and Fraud: Theory and Application Ser
- Label
- Governance and Risk Management in Taxation
- Link
- http://libproxy.rpi.edu/login?url=https://ebookcentral.proquest.com/lib/rpi/detail.action?docID=4717613
- Carrier category
- online resource
- Carrier category code
- cr
- Carrier MARC source
- rdacarrier
- Color
- multicolored
- Content category
- text
- Content type code
- txt
- Content type MARC source
- rdacontent
- Contents
-
- 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 -- 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-PIS -- Tax 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-ISS -- Tax 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 -- 7 Question, General and Specific Objectives, Justification, Contributions, and Methodological Procedures of the Research -- Abstract -- 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 -- 8 Presentation, Analysis, and Triangulation Results of the Research -- Abstract -- Presentation, Analysis, and Triangulation Results of the Research -- Enterprise Profiles of the XXX Group -- Presentation of Research Results -- Profile of Respondents of Senior Management -- Enterprises Profile of the XXX Group -- Presentation of the Results of the Interviews -- Triangulation of the Results -- Responses that Go to Meet the Theoretical Referential -- Responses that Do not Go to Meet the Theoretical Referential -- References -- 9 Final Considerations -- Abstract -- Appendix A: Schedule of Interviews -- References -- Index
- http://library.link/vocab/cover_art
- https://contentcafe2.btol.com/ContentCafe/Jacket.aspx?Return=1&Type=S&Value=9789811022975&userID=ebsco-test&password=ebsco-test
- Dimensions
- unknown
- http://library.link/vocab/discovery_link
- {'f': 'http://opac.lib.rpi.edu/record=b4386315'}
- Extent
- 1 online resource (183 pages)
- Form of item
- online
- Isbn
- 9789811022975
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
- c
- Sound
- unknown sound
- Specific material designation
- remote
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.lib.rpi.edu/portal/Governance-and-Risk-Management-in/OIPcAXYzD-g/" typeof="WorkExample http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.lib.rpi.edu/portal/Governance-and-Risk-Management-in/OIPcAXYzD-g/">Governance and Risk Management in Taxation</a></span> - <span property="offers" typeOf="Offer"><span property="offeredBy" typeof="Library ll:Library" resource="http://link.lib.rpi.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.lib.rpi.edu/">Rensselaer Libraries</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.lib.rpi.edu/portal/Governance-and-Risk-Management-in/OIPcAXYzD-g/" typeof="WorkExample http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.lib.rpi.edu/portal/Governance-and-Risk-Management-in/OIPcAXYzD-g/">Governance and Risk Management in Taxation</a></span> - <span property="offers" typeOf="Offer"><span property="offeredBy" typeof="Library ll:Library" resource="http://link.lib.rpi.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.lib.rpi.edu/">Rensselaer Libraries</a></span></span></span></span></div>
