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Authors
Advisor(s)
Abstract(s)
Com a crescente relevância da informação no contexto empresarial e com a necessidade por parte da Autoridade Tributária de fazer face ao controlo da mesma, existe uma necessidade de promover mecanismos de aproximação e comunicação entre as empresas e o estado.
Neste sentido, na presente investigação, propõe-se analisar os custos de cumprimento perante a obrigação da apresentação do SAF-T da Contabilidade, em particular o custo acrescido por parte da implementação do mesmo juntos dos contabilistas certificados.
Para o efeito, a informação será recolhida através de questionário enviado a uma população previamente selecionada de contabilistas e outros que pertençam a Ordem dos Contabilistas Certificados, Ordem dos Revisores Oficiais de Contas e outras fóruns de debate.
Analisamos, então, o custo despendido tanto por entidades ligadas à área da contabilidade.
Conclui-se, em termos gerais, que não existem diferenças estatisticamente significativas nos custos de cumprimento do SAF-T da contabilidade entre as empresas PME e as grandes empresas e que, em média, os custos internos de ambos os grupos representam a maior componente do custo total de cumprimento do SAF-T da contabilidade.
Os resultados obtidos mostram que, em ambos os grupos, os custos totais de cumprimento do SAF-T da contabilidade são regressivos, o que se afigura semelhante aos estudos existentes internacionalmente, embora estes sejam relativos a diferentes obrigações fiscais.
With the growing relevance of information in the business context and the need for the Tax Authority to control it, there is a need to promote mechanisms for rapprochement and communication between companies and the state. In this sense, in the present investigation, it is proposed to analyse the costs of compliance with the obligation to present the Accounting SAF-T, in particular the increased cost of implementing it among certified accountants. For this purpose, information will be collected through a questionnaire sent to a previously selected population of accountants and others who belong to the Order of Certified Accountants, Order of Chartered Accountants and other debate forums. We then analysed the cost spent by entities linked to the accounting area. It is concluded, in general terms, that there are no statistically significant differences in the costs of complying with the SAF-T of accounting between SME companies and large companies and that, on average, the internal costs of both groups represent the largest component of the total cost of complying with SAF-T accounting. The results obtained show that, in both groups, the total costs of complying with the accounting SAF-T are regressive, which appears similar to existing studies internationally, although these relate to different tax obligations.
With the growing relevance of information in the business context and the need for the Tax Authority to control it, there is a need to promote mechanisms for rapprochement and communication between companies and the state. In this sense, in the present investigation, it is proposed to analyse the costs of compliance with the obligation to present the Accounting SAF-T, in particular the increased cost of implementing it among certified accountants. For this purpose, information will be collected through a questionnaire sent to a previously selected population of accountants and others who belong to the Order of Certified Accountants, Order of Chartered Accountants and other debate forums. We then analysed the cost spent by entities linked to the accounting area. It is concluded, in general terms, that there are no statistically significant differences in the costs of complying with the SAF-T of accounting between SME companies and large companies and that, on average, the internal costs of both groups represent the largest component of the total cost of complying with SAF-T accounting. The results obtained show that, in both groups, the total costs of complying with the accounting SAF-T are regressive, which appears similar to existing studies internationally, although these relate to different tax obligations.
Description
Mestrado em Fiscalidade
Keywords
Custos de cumprimento Impostos SAF-T Utilizadores de informação Incumprimento fiscal Compliance costs Taxes Information users Tax non-compliance
Citation
Gaspar, J. A. L. (2024) Os custos de cumprimento e o SAF-T da contabilidade: a perceção dos contabilistas certificados. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17536