Concepção de um método de mensuração dos custos de conformidade tributária: O caso da EMATER/RS-ASCAR

Abstract

This research proposes a method for measuring tax compliance costs for organizations. The study was based on the methodology design research, presented as a tool that generates information through the method of activity-based costing (ABC). Your goal is to measure costs and subsidize decision-making within business, and make it possible to identify the tax costs of companies. From the development of the pilot project in Emater/RS-Ascar (third sector company) from July 2011 to June 2012, identified the possibility of adapting the method the particularities of the company. The evaluation noted that method it is possible to identify the activities related to tax compliance costs, the resources consumed by each activity, compliance costs of each tribute and tax total costs of the company. It was revealed that the Emater/RS-Ascar for each R$ 1,00 of tribute paid by the company, she spends R$ 3,25 to adjust tax laws, so compliance costs outweigh costs with taxes paid themselves. The INSS and IRPJ are taxes that contributed most to the values of tax compliance costs, even the company being immune and exempt from such taxes. With respect to the total cost and total revenue of the company tax compliance costs represent respectively 2.27% and 1.97%. Tax total costs already represent 2.97% of the total costs of the company and 2.58% of the total receipts. The data allowed managers to assess the processes developed by identifying points to be managed, such as the need for training of officials involved in the activities.