Governance and Risk Management in Taxation

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Label

Governance and Risk Management in Taxation

Link

http://libproxy.rpi.edu/login?url=https://ebookcentral.proquest.com/lib/rpi/detail.action?docID=4717613

Instantiates

• Governance and Risk Management in Taxation

Publication

• Singapore, Springer, 2016

Copyright

• ©2017

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

Dimensions

unknown

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