The disclosure of tax benefits and information on possible tax savings

Abstract

This article deals with the disclosure of tax benefits. Deserving of special attention by managers and managers and generating significant impacts on companies is the tax burden. The tax benefit is characterized as a legal tool that promotes, among other benefits, the tax economy. This study is limited to dealing with the Tax Adjudication Bonus, whose premise is to encourage the taxpayer to pay their taxes in a timely manner. Regarding this benefit is raised as a matter, the lack of disclosure by the competent bodies or that it occurs in a loss. Investigating whether such a concept occurs is the purpose of this research. The search for such a result was carried out through an explicative descriptive research when investigating the existing relationships between the aspects addressed, through a questionnaire directed to entrepreneurs, accountants and professionals working in the financial area. With a satisfactory number of respondents and high percentages about the aspects presented in relation to the subject of research, it is concluded that the hypotheses raised were validated as to the lack of disclosure. This insufficiency indicates a greater emphasis, specifically on the delimiter of the study in question, the Fiscal Adjudication Bonus.

Keywords

• benefício fiscal
• adimplência
• incentivos fiscais
• planejamento tributário