Abstract In the recent updates to the OECD Transfer Pricing Guidance on Financial Transactions the importance of distinguishing between the payment of interest and the payment of dividends in loan transactions between related parties is reiterated. The distinction is critical with regards to the erosion of the tax base since interest is deductible for purposes of income tax payments while dividends are not. To date, there is no methodology with quantitative indicators that can unambiguously determine the difference between the two. Given this lack of clarity, this article presents the case of a tax audit performed on a Mexican subsidiary that carries out loan operations with its parent company abroad. The case presents a situation that tax authorities frequently face in real transfer pricing audits, in which it can be unambiguously ruled that interest payments can be declared as dividend payments, thus protecting the integrity of the national tax base.

Resumen En las recientes actualizaciones a las directrices de la OCDE en materia de precios de transferencia en operaciones financieras, se reitera la importancia de distinguir entre el pago de intereses y el pago de dividendos en operaciones de préstamo entre partes relacionadas. La distinción es crítica en lo que se refiere a la erosión de la base gravable puesto que los intereses son deducibles para efectos del pago del impuesto sobre la renta mientras que los dividendos no lo son. A la fecha, no existe una metodología con indicadores cuantitativos que pueda determinar sin ambigüedad la diferencia entre ambos. Ante esta falta de claridad, este artículo presenta el caso de una auditoría fiscal que se practica a una subsidiaria mexicana que realiza operaciones de préstamo con su casa matriz en el exterior. El caso presenta una situación a la que se enfrentan las autoridades fiscales con frecuencia en auditorías reales en materia de precios de transferencia, en la que se puede dictaminar sin ambigüedad, que el pago de intereses puede ser declarado pago de dividendos protegiendo de esta forma la integridad de la base gravable nacional.

RESUMEN: Los vertiginosos e inevitables cambios tecnológicos han impulsado el establecimiento de monedas virtuales como mecanismo de intercambio, en respuesta a la necesidad de contar con medios de pago ágiles, descentralizados y abiertos, sin intermediarios, que posibiliten la reducción de gastos por la simple transferencia. El uso de las criptomonedas genera incertidumbre en las economías mundiales porque impactan el manejo macroeconómico de los países, ya sea que legalicen el mecanismo o no. El país no escapa a esa realidad, pero hay pocos estudios científicos oficiales relacionados con el eventual uso de las monedas virtuales, así como de posibles escenarios de la gestión, supervisión y fiscalización de la política monetaria. Por su parte, en la profesión contable se visualizan retos afines a la valoración de los criterios para su registro en los estados financieros y la diversificación de los servicios que brindan los contadores públicos, así como transformaciones en el campo curricular de las universidades.

RÉSUMÉ: Les changements technologiques vertigineux et inévitables ont conduit à l'établissement des monnaies virtuelles comme mécanisme d'échange, en réponse au besoin de moyens de paiement agiles, décentralisés et ouverts, sans intermédiaires, qui permettent de réduire le coût des transferts simples. L'utilisation des cryptomonnaies génère de l'incertitude dans les économies mondiales, car elles ont un impact sur la gestion macroéconomique des pays, qu'ils légalisent ou non ce mécanisme. Le pays n'échappe pas à cette réalité, mais il existe peu d'études scientifiques officielles liées à l'utilisation éventuelle des monnaies virtuelles, ainsi que des scénarios possibles pour la gestion, la supervision et le contrôle de la politique monétaire. Pour sa part, la profession comptable est confrontée à des défis liés à l'évaluation des critères d'enregistrement dans les états financiers et à la diversification des services fournis par les experts-comptables, ainsi qu'à des changements dans les programmes d'études des universités.

ABSTRACT: The vertiginous and inevitable technological changes have driven the establishment of virtual currencies as an exchange mechanism, in response to the need for agile, decentralized and open means of payment, without intermediaries, which make the reduction of expenses possible by simple transfer. The use of cryptocurrencies generates uncertainty in world economies because they impact the macroeconomic management of countries, whether they legalize the mechanism or not. The country does not escape this reality, but there are few official scientific studies related to the possible use of virtual currencies, as well as possible scenarios for the management, supervision and control of monetary policy. Likewise, in the accounting profession, challenges related to the evaluation of the criteria for its registration in the financial statements and the diversification of the services provided by public accountants are visualized, as well as transformations in the curricular field of universities.

RESUMO: As vertiginosas e inevitáveis mudanças tecnológicas impulsionaram o estabelecimento das moedas virtuais como mecanismo de troca, em resposta à necessidade de meios de pagamento ágeis, descentralizados e abertos, sem intermediários, que possibilitem a redução de despesas por simples transferência. O uso de criptomoedas gera incerteza nas economias mundiais porque impactam a gestão macroeconômica dos países, legalizando ou não o mecanismo. O país não foge dessa realidade, mas existem poucos estudos científicos oficiais relacionados ao possível uso de moedas virtuais, bem como possíveis cenários para a gestão, supervisão e fiscalização da política monetária. Por sua vez, na profissão contábil, visualizam-se desafios relacionados à valorização dos critérios para seu registro nas demonstrações financeiras e a diversificação dos serviços prestados pelos contadores públicos, bem como transformações no campo curricular das universidades.

ABSTRACT Aim: To propose and validate a theoretical model for electronic supervision, to be used in the process of supervision by the General Administration of the Federal Fiscal Audit from the Tax Administration Service, in Mexico, in order to predict, prevent, detect, correct, and check the lack of compliance of taxpayer fiscal obligations, using forensic audit tools and techniques. The model proposed (made by the authors under the name of KAF), is made of four elements: instruments, phases, approaches, and effects. Their interaction and functionality are explained through opinions. The phases proposed are in keeping with the audit process; the special instruments can be applied without the occurrence of fiscal crime or the presence in court. Methods: Quantitative research and descriptive scope with a non-experimental design. A number of surveys were applied to collect data; the validation of the model was based on expert opinion, and the concordance coefficient. Results: the concordance coefficient from the judges was .96 (sig < 0.05), which indicated the level in which the items in the questionnaire related to the coherence of the responses given by the experts when analyzing the information obtained. Conclusions: The main contribution of this study was the proposal of an electronic supervision model made of four elements: instruments, phases, approaches, and effects, to be integrated in the supervision process of the General Administration of the Federal Fiscal Audit applied to individual administrations of fiscal audit, which was validated through expert opinion. The KAF model for electronic supervision can be used in the public and private sectors; it promotes an increase of taxpayer risk perception derived from lack of compliance of fiscal obligations.

RESUMEN Objetivo: proponer y validar un modelo teórico de fiscalización electrónica para ser integrado al proceso de fiscalización de la Administración General de Auditoría Fiscal Federal del Servicio de Administración Tributaria en México, a fin de predecir, prevenir, detectar, corregir y comprobar el incumplimiento de obligaciones fiscales de los contribuyentes, usando herramientas y técnicas forenses de auditoría. El modelo propuesto (creación de los autores, quienes lo nombraron KAF) se compone de cuatro elementos: instrumentos, fases, enfoques y efectos; su interacción y funcionalidad se explica a través de criterios; las fases propuestas se alinean a las del proceso de auditoría y los instrumentos especializados pueden aplicarse sin mediar un delito fiscal o llegar a tribunales. Métodos: investigación de enfoque cuantitativo y alcance descriptivo con diseño no experimental. Se emplearon encuestas para la recopilación de datos, la validación del modelo fue con criterio de expertos y haciendo uso del coeficiente de concordancia. Resultados: se obtuvo el coeficiente de concordancia entre jueces ,96 (sig < 0,05), lo que indica el grado en que los elementos del cuestionario se relacionan con la coherencia en las respuestas otorgadas por los expertos al analizar la información obtenida. Conclusiones: La principal aportación del presente estudio fue proponer un modelo de fiscalización electrónica con cuatro elementos: instrumentos, fases, enfoques y efectos para integrarse en el proceso de fiscalización de la Administración General de Auditoría Fiscal Federal aplicado en las administraciones desconcentradas de auditoría fiscal; mismo que fue validado por criterios de expertos. El modelo KAF de fiscalización electrónica puede ser utilizado tanto en el sector público como en el privado y propicia el incremento de la percepción del riesgo en los contribuyentes por incumplimiento en las obligaciones fiscales.

The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows a tax deduction for verifiedyear-on-year energy efficiency savings in South Africa. Concurrent benefits are excluded from this tax incentive, to prevent a double reward for the same activity. Although the prevention of double benefits is commonly addressed in the field of measurement and verification (M), non-technical guidelines are not available. This is a critical shortcoming since multiple professions (tax, audit and legal) need to understand the technical M requirements of S12L. This study reviews the current legislation and interpretations of concurrent benefits in terms of S12L. It shows that multiple energy-related incentives are utilised by industries and that, therefore, it must be determined if different programmes overlap, so as to create concurrent benefits with S12L. It is then critical to correctly apply M to ensure exclusion of concurrent benefits. This study also provides a simplified methodology to evaluate concurrency, based on the S12L regulatory requirements and standard M methods. Three case studies show how concurrency can occur and how M practice is applied to exclude double benefits. The test for concurrency is shown to reduce to the following question: Is the same energy saving funded twice? The tests must be done to ensure no double benefit occurs. HIGHLIGHTS: • Multiple energy efficiency and power generation programmes are required to address the energy crisis South Africa. • Concurrency tests are developed to ensure double rewards are not paid for the same energy efficiency savings. • Simple and clear communication of the technical tests to different disciplines (e.g. energy, tax, audit and legal) is important. • Proposals for policy development and communication of S12L incentives and carbon tax are made.

Abstract The objective is to establish the future composition of control acts performed by the Tax Administration Service (SAT) using Markov Processes. Some previous applications of this type of methods are presented and later their application is explained to obtain the future composition of the federal control. The adjustment of the method is checked, comparing the estimates for the months of January to June 2017, of which the actual data were available; for the rest of the months, estimates were obtained according to the method, knowing the expectation for the methods in which the SAT would supervise throughout the year 2017. The conclusions state that the form and number of acts performed will change, reducing traditional methods such as home visits, which is consistent according to the use of technology such as Digital Tax Receipts, Informative Statement and Payroll Stamps and others.

Resumen El objetivo es establecer la composición futura de actos de fiscalización realizados por el Servicio de Administración Tributaria (SAT) empleando Procesos de Markov. Se presentan algunas aplicaciones precedentes de este tipo de métodos y posteriormente se explica su aplicación para obtener la composición futura de la fiscalización federal. Se verifica el ajuste del método, contrastando los estimados para los meses de enero a junio del 2017 de los cuales se dispuso de los datos reales; para el resto de los meses se obtuvieron las estimaciones conforme al método, conociendo la expectativa para los métodos en que fiscalizaría el SAT durante todo el año 2017. En las conclusiones se deja constancia que la forma y en número de actos realizados sí cambiará, reduciendo los métodos tradicionales como las Visitas Domiciliarias, lo que es consistente de acuerdo al uso de la tecnología como los Comprobantes Fiscales Digitales, Declaraciones Informativas y Timbrado de Nómina, entre otros.

BACKGROUND: An additional reportable arrangement was added to South African tax legislation by way of a public notice in section 2.6 of the Government Gazette no. 39650 of 3 February 2016 (hereafter referred to as the foreign services reportable arrangement provision). This reportable arrangement relates to service fee payments made by a South African resident (or non-resident with permanent establishment in South Africa) to a non-resident. The services include consultancy, construction, engineering, installation, logistical, managerial, supervisory, technical and training services AIM: The aim of this study was twofold: to critically analyse the reportable arrangement provision by examining undefined terminology contained in this provision and to develop a decision tree that may assist taxpayers in the application of this provision SETTING: Relevant South African literature and tax partners, directors and tax managers at leading audit and legal firms in South Africa METHODS: The study commences with a review of available South African literature in an attempt to define the terms 'arrangement' and 'anticipated', as applied in the foreign services reportable arrangement provision and continues with survey research to validate some of the conclusions drawn in the literature review RESULTS: From the literature review it was determined that although there are South African literature available providing persuasive value to the meaning of some of the undefined terms used in the foreign services reportable arrangement provision, there is no single consolidated source of information which clarifies the exact meaning of the terms in the context of this provision. Hence, survey research was performed to apply the available South African literature in the context of the foreign services reportable arrangement provision. The majority of the respondents in the survey research agreed and validated the assumptions and conclusions drawn from the literature review CONCLUSION: It is therefore submitted that the presented findings may contribute to the limited existing South African literature on the foreign services reportable arrangement provision

ABSTRACT: Studies have established that the adopting e-filing systems reduces the costs of tax compliance, as well as the frequency of firms being visited by officials of the State administration. This has led Latin America countries to implemented tax audits by connecting directly to the electronic systems of taxpayers. Nevertheless, this type of audits conceals a more complex conflict in the face of the violation of the rights of taxpayers. Thus, the present article provides a systematic and technical analysis on how the countries under study have developed tax audit procedures through electronic systems, whose evidences show asymmetries in the normative regulation against the rights of taxpayers.

RESUMEN: Estudios han establecido que la adopción de sistemas de declaración electrónica reduce los costos de cumplimiento tributario, como también la frecuencia de las empresas visitadas por funcionarios de la administración del Estado. Esto ha derivado en que países de Latino América implementen auditorías tributarias conectándose directamente a los sistemas electrónicos de los contribuyentes. Sin embargo, este tipo de auditorías oculta un conflicto más complejo frente a la vulneración de los derechos de los contribuyentes. Así, el presente artículo entrega un análisis sistemático y técnico sobre la forma como los países en estudio han desarrollado procedimientos de auditoría tributaria a través de sistemas electrónicos, cuyas evidencias demuestran asimetrías en la regulación normativa frente a los derechos de los contribuyentes.

BACKGROUND: Continuous improvement is a topic that organisations sometimes avoid since it identifies areas lacking business excellence. Continuous improvement is possible in organisations that take a holistic approach to managing knowledge, which gives them the ability to continue to innovate and sustain their value creation to their stakeholders. AIM: The levels of knowledge management maturity in the Tax Audit Business Unit of a revenue services institution had to be identified in order to provide guidance on how to improve and contribute to future information and communication technology (ICT) strategy planning. SETTING: The ICT strategy planning process at the revenue services institution identified a gap in how it managed information and knowledge. This indicated a discrepancy in knowledge management (KM) maturity. METHOD: A deductive approach was followed, motivated by analysis of tested and well-researched theories to create a theoretical framework. This was then tested against empirical research conducted in a specific business unit. Descriptive statistics in the form of frequencies, proportions, and means were obtained from the data, to describe the patterns and trends in the data set. RESULTS: The key findings confirm that generally the value of KM is well regarded. Barriers exist and levels of consensus generally drop as the levels progress towards the highest KM maturity level, mostly lacking in terms of continuous improvement. CONCLUSION: The conceptual KM framework developed from this study will give revenue services institutions insights on how to innovate and sustain their value creation to their stakeholders. The desired activities for adoption of the framework will help achieve continuous improvement of a revenue services institution.

Abstract: This article analyzes the controversy over evidence that can be admitted in instances that challenge acts issued by the Internal Revenue Service. Specifically, it examines if the taxpayer can, in such instances, provide records not required by the Internal Revenue Service upon auditing period, notwithstanding they were necessary to prove his tax situation upon this. To answer this question, in terms of the tax complaint process, it is suggested a new interpretation of the proof limit within the article 132 paragraph eleventh of the Tax Code.

Resumen: Este artículo analiza la controversia sobre la prueba admisible de rendir dentro de las instancias de impugnación de los actos dictados por el Servicio de Impuestos Internos. Específicamente, indaga si el contribuyente puede en tales instancias aportar antecedentes no solicitados específicamente por el Servicio en la etapa de fiscalización, pero que no obstante resultaban necesarios para acreditar su situación tributaria en esta última. Para responder esa pregunta en el caso del procedimiento de reclamo tributario, se propone una nueva interpretación del límite probatorio contenido en el artículo 132 inciso undécimo del Código Tributario.

A model for forensic audit that complements the current inspection procedure for tax purposes operations of the General Administration of the Federal Fiscal Audit in Mexico, used to predict, prevent, detect, correct and check failure to meet tax liabilities by taxpayers, was designed. This paper presents a model based on pre-set stages for audit processes, using data mining. The purpose of the model is to increase efficacy of tax audit procedures and processes. It is also intended to back up the resulting evidence, through special procedures, to be used as unquestionable argument before a judge. This paper helps meet the challenges posed by the country´s growing informal economy.

Se diseñó un modelo de auditoría forense que complementa la actual operación fiscalizadora de la Administración General de Auditoría Fiscal Federal de México, para predecir, prevenir, detectar, corregir y comprobar el incumplimiento de obligaciones fiscales por parte de algunos contribuyentes. El trabajo expone un modelo sobre la base de las fases establecidas para un proceso de auditoría, y emplea para ello la minería de datos. El modelo pretende incrementar la eficacia de los procedimientos y el proceso de la auditoría fiscal, y además, lograr que la evidencia resultante esté respaldada por procedimientos especializados para que pueda ser prueba irrefutable ante un juez. Este trabajo contribuye a enfrentar el reto que representa para el país, el tamaño alcanzado por la economía informal.

No contexto da carreira de auditoria da Receita Federal, utilizou-se, por cerca de nove anos, o regime de remuneração variável, vinculado à avaliação do desempenho individual e ao alcance de metas de arrecadação. A partir de 2008, esse sistema remuneratório foi substituído pela modalidade de retribuição pecuniária por subsídio, fixado em parcela única, sem gratificações ou recompensas. O novo modelo marca o fim das metas de desempenho individual e institucional para fins remuneratórios. Dada essa realidade, a pesquisa pretende responder à seguinte questão: Que efeito a mudança do modelo de remuneração variável para remuneração por subsídio causa no comprometimento organizacional no âmbito da carreira de auditoria do fisco federal? O objetivo geral é investigar a relação do comprometimento organizacional com os modelos de remuneração variável e por subsídio. Para isso, são considerados dois momentos distintos de forma de remuneração: sob o regime de pagamento variável, vinculado ao desempenho individual e ao alcance de metas da organização, e no segundo momento sob a forma de remuneração por subsídio, sem qualquer vínculo com as metas organizacionais ou desempenho individual. A pesquisa é de natureza quantitativa e descritiva quanto aos fins, utilizando uma survey como método de coleta de dados, com 142 integrantes da carreira de auditoria da RFB lotados na 3ª Região Fiscal. A análise dos dados coletados foi realizada a partir de estatística inferencial não paramétrica, baseada, sobretudo, em testes de análise univariada de variância. Os resultados indicam um elevado grau de comprometimento organizacional por parte dos pesquisados, ausência de efeito sobre esse comprometimento com a mudança no regime de remuneração que a categoria atravessou e revelam que auditores e analistas possuem preferência pelo modelo fixo de remuneração. Verificou-se, ainda, uma percepção de alteração negativa no trabalho com a mudança na remuneração, indicando, para estudos futuros, a análise de como as variáveis de resistência organizacional intermediam a mudança em sistemas de remuneração.

In the context of Career Audit of Receita Federal was used for about nine years, the system of variable remuneration linked to the assessment of individual performance and the achievement of fundraising goals. From 2008, this remuneration system was replaced by the mode of compensation for pecuniary benefit, set in a lump sum, without bonuses or rewards. The new model marks the end of the performance goals for individual and institutional remuneration. Given this reality, the research aims to answer the following question: What effect will the model change of variable compensation to pay for subsidy issue in organizational commitment in the context of career federal tax audit? The overall objective is to investigate the relationship of organizational commitment in models of variable pay and allowance. For this purpose, are considered two different times so pay: under the regime of variable pay, linked to individual performance and the achievement of organizational goals, and the second time in the form of pay for the subsidy, without any link with organizational goals or individual performance. The research is quantitative and descriptive as to the purposes, using a survey as a method of data collection, with 142 members of the Audit Career RFB located in the 3rd Region Fiscal. The data analysis was performed using non-parametric statistical inference, based mainly on tests of univariate analysis of variance. The results indicate a high degree of organizational commitment on the part of respondents, lack of effect on this commitment to change the system of remuneration that crossed the category and show that auditors and analysts have a preference for fixed-fee model. There was also a perception of negative change in work with the change in the compensation, indicating the need to examine in future studies, such as organizational resistance variables mediate the process of change in pay systems.

En el contexto de la Carrera de Auditoría de la Receita Federal fue utilizado por cerca de nueve años, el sistema de retribución variable ligada a la evaluación del desempeño individual y el logro de las metas de recaudación de fondos. A partir de 2008, este sistema de retribución fue sustituido por el modo de compensación por subsidio pecuniarios, situado en una cantidad a tanto alzado, sin bonificaciones o recompensas. El nuevo modelo marca el final de los objetivos de rendimiento a cambio de remuneración individual e institucional. Ante esta realidad, la investigación pretende responder a la pregunta siguiente: ¿Qué efecto tendrá el cambio de modelo de retribución variable a pagar por tema de los subsidios en el compromiso organizacional en el contexto de la auditoría fiscal federal de la carrera? El objetivo general es investigar la relación de compromiso con la organización en los modelos de retribución variable y el subsidio. Para ello, se consideran dos momentos diferentes para pagar: bajo el régimen de retribuciones variables, ligadas al rendimiento individual y el logro de los objetivos de la organización, y la segunda vez en la forma de pago de la subvención, sin ningún vínculo con los objetivos de la organización o el rendimiento individual. La investigación es cuantitativa, descriptiva de los fines, mediante una encuesta como método de recolección de datos, con 142 miembros de la Carrera de Auditoría RFB ubicado en la Región Fiscal tercero. El análisis de los datos se realizó mediante el no paramétrico de la inferencia estadística, basada principalmente en las pruebas de análisis de varianza univariado. Los resultados indican un alto grado de compromiso con la organización por parte de los encuestados, la falta de efecto en este compromiso de cambiar el sistema de remuneración que cruzó la categoría y demostrar que los auditores y los analistas tienen una preferencia por el modelo de tarifa fija. Se encontró también una percepción de cambio negativo en el trabajo con el cambio de una remuneración, incluso para futuros estudios, el análisis de cómo las variables de resistencia organizacional, median el cambio en los sistemas de pago.

Este trabalho verifica a aplicabilidade da auditoria digital em empresas prestadoras de serviços, contribuindo para melhoria imediata da gestão tributária. Considera-se relevante esta pesquisa pela oportunidade de especializar os auditores na realização de suas tarefas e em outros campos de atuação, destacadamente nas despesas públicas. Por meio de um modelo matemático - Newcomb-Benford -, tornou-se possível identificar irregularidades existentes nas empresas, sendo uma ferramenta importante no planejamento das auditorias. Esta pesquisa interdisciplinar, também, tem sua importância devido ao ineditismo da aplicação desse método no Imposto sobre Serviços. Utilizou-se a estratégia de estudo de caso, realizando-se análises detalhadas de empresas fiscalizadas entre 2005 e 2006. Empregou-se a abordagem qualitativa para melhor compreender o funcionamento da estrutura organizacional do departamento de fiscalização, coletando-se dados por meio de análise documental e entrevista não estruturada. Pela abordagem quantitativa, verificou- se a aderência do modelo, que sinalizou desvios: notas fiscais paralelas, calçadas e não escrituradas. A análise documental, entrevistas e testes do modelo atuaram num processo de constante triangulação de informações. Os resultados apontam: aderência do modelo à fiscalização do ISS; importância da implementação do método em outras áreas; urgência em se promoverem alterações nas formas e regras para se auditarem as empresas, bem como na divulgação desses resultados para os municípios brasileiros, principalmente por não necessitar de novos investimentos, considerando os escassos recursos na administração pública. Ao final, sugere-se uma agenda de pesquisa com finalidade de se aprimorar a gestão tributária.

This paper verifies the applicability of the digital audit in service companies, contributing to the immediate improvement of tax management. This research is considered relevant due to the opportunity to specialize the Auditors in carrying out their tasks and in other fields of endeavor, prominently in public expenditure. Through a mathematical model - Newcomb-Benford's law -irregularities could be identified in companies, as an important tool to plan audits. This interdisciplinary research is also important due to the unedited application of this method to Service Tax. The case study strategy was used, with detailed analyses of companies inspected in 2005 and 2006. The qualitative approach was applied to better understand the functioning of the Supervision Department's organizational structure, collecting data through documentary analysis and unstructured interview. Using the quantitative approach, adherence to the model was verified, which signaled deviations. The documentary analysis, interviews and model tests acted in a constant information triangulation process. The results suggest: adherence to ISS supervision model; importance of putting the method in practice in other areas; urgent need to promote changes in forms and rules to audit firms, as well as in the dissemination of these results to Brazilian cities, mainly because no new investments are demanded, in view of scarce resources in public administration. Finally, a national research agenda is suggested to enhance tax management.

El documento analiza la distribución de la carga tributaria del Impuesto de Renta en Colombia para el período 1990-2002. Señala que los impuestos constituyen (además del mecanismo fundamental de financiación del Estado) una forma importante de redistribución de la renta y la riqueza en una sociedad y, por ende, la forma en que los impuestos se asignan entre los diferentes grupos sociales, tiene impacto también en la forma en que se distribuye la riqueza entre estos grupos. El documento es original en el uso de análisis derivados de categorías propias de la contabilidad tributaria para analizar la distribución de la carga tributaria en el impuesto de renta entre los diferentes sujetos del mismo, revisa la operación del mecanismo de recaudo del impuesto, y la forma en que este se revela y representa en la información estadística producida por la Dirección de Impuestos y Aduanas Nacionales, DIAN. El trabajo desarrolla una metodología para evaluar y caracterizar los agentes que pagan el impuesto de renta, con el objetivo de estimar el tamaño de la contribución para cada uno de ellos. Se concluye la manifiesta inequidad de la contribución del impuesto de renta, lo que constituye un indicador del carácter regresivo de la estructura tributaria colombiana. Estas conclusiones encuentran soporte en otros trabajos desarrollados desde la economía.

This document analyses distribution of the tributary load of Rent Taxes in Colombia between 1990 and 2002. It points out that taxes embody an important form of rent redistribution and society's wealth (besides being the main financing mechanism of the State) and thus, the manner in which such taxes are assigned among diverse social groups has a direct impact on the way wealth is distributed in the same groups. The text is original in its use of analysis coming from tributary accounting categories applied into the analysis of tributary load in the Rent Tax; it reviews the tax collection mechanism and the way in which it is revealed and represented through statistical information produced by DIAN. This work develops a methodology for evaluating and characterizing tax-paying agents, aiming at estimating each one's amount of contribution. It concludes that the contribution to the Rent Tax is unequal, a statement that emphasizes the regressive nature of the Colombian tributary structure; such a conclusion is supported by other works developed in the economical sciences.

O documento analisa a distribuição da carga tributária do Imposto de Renda na Colômbia para o período 1990-2002. Ele ressalta que impostos constituem (além do mecanismo fundamental de financiamento do Estado) uma forma importante de redistribuição da renda e da riqueza numa sociedade, portanto, a maneira em que esses impostos são alocados entre as várias camadas sociais, tem impacto também na forma que a riqueza é distribuída nessas camadas. O documento é original enquanto ao uso de análises derivadas de categorias próprias da contabilidade tributaria para analisar a distribuição da carga tributária no imposto de rendas entre os diferentes sujeitos; revisita a operação do mecanismo de arrecadação do imposto e a maneira em que ela e desvendada e representada na informação estatística produzida pela DIAN . O trabalho desenvolve uma metodologia pare avaliar e caracterizar agentes que pagam o imposto de renda, a fim de estimar o comprimento da contribuição de cada um deles para finalizar com a manifesta não eq üidade na contribuição do imposto de renda, o que constitui indicador que marca o caráter regressivo da estrutura tributária colombiana. Estas conclusões têm suporte em trabalhos desenvolvidos em economia.

O artigo analisa procedimentos do Tribunal de Contas (TC) do Piauí para a verificação da receita e despesa vinculada à educação, constatando a oscilação e pouca clareza e firmeza na definição destes procedimentos. Por exemplo, embora a Constituição Estadual previsse o percentual mínimo de 30% em manutenção e desenvolvimento do ensino (MDE), o TC só passou a exigir este cumprimento a partir de uma resolução sua de 1998. Mesmo assim, admitiu que, no caso de Teresina e outros municípios, esta exigência viesse a ser cumprida gradualmente e só alcançasse os 30% em 2002. Em 2004, no entanto, reduziu esta exigência para 25%. Com relação à contabilização de receitas e despesas, os procedimentos também variaram. A Resolução n. 1.606, de 1998, por exemplo, não detalhou as receitas vinculadas à MDE. Na definição de despesas classificadas como MDE, o TC acrescentou alguns itens não previstos nos artigos 70 e 71 da LDB, confundindo gastos legalmente definidos como MDE com os classificados pela Lei do Orçamento Público.

This paper examines the procedures adopted by the Audit Office (AO) of the Brazilian State of Piauí to check the revenues and expenditures linked to education. It found that such procedures oscillate and are not very clearly and firmly defined. For example, although the State Constitution of Piauí stipulates that a minimum of 30% of tax revenue be earmarked to the legally-defined concept of maintenance and development of education (MDE), the AO only began to require it be enforced after a resolution issued in 1998. Yet, it allowed the capital city of Teresina and other townships to only gradually comply with it and reach 30% in the year of 2002. In 2004, however, the AO reduced this requirement to 25% (the minimum set by the Federal Constitution). As for the accounting of revenues and expenditures, procedures have also varied. Resolution 1.606 (1998), for example, does not detail the revenues linked to MDE. Regarding the expenses classified as MDE, the AO added some items not provided for in articles 70 and 71 of the Brazilian General Law on Education (LDB), thus confounding expenses legally defined as MDE with others classified as education in the Federal Budgetary Law.

Este artigo teve por objetivo verificar se o modelo contabilométrico baseado na Lei de Newcomb-Benford (NB-Lei) é aplicável ao trabalho de auditoria tributária do ISS. Para isso, realizou-se a confrontação do resultado do modelo contabilométrico com o obtido pela auditoria contábil-fiscal registrado no relatório Termo Final de Fiscalização lavrado pelo fisco da Prefeitura localizada em uma Cidade do Nordeste. Optou-se por realizar um estudo de caso em uma empresa pertencente ao segmento de publicidade e o período de análise compreende as notas fiscais (NFs) emitidas durante os anos de 2002 a 2005. Para o levantamento dos dados, utilizaram-se múltiplas fontes de evidências ao alcance dos objetivos do trabalho, analisando-se o conjunto dos seguintes documentos: a) Código Tributário Municipal; b) Código Tributário Nacional; c) Termos finais de fiscalização; d) Declaração de serviços de empresas fiscalizadas; e) Relatórios de divergências das empresas fiscalizadas; f) Manual de rotinas de fiscalização. No que tange ao tratamento de dados, adotou-se como estratégia a utilização da estatística descritiva (medidas de posição e dispersão) e a estatística de inferência (teste de hipótese e significância e análise de correlação). Os resultados oriundos do estudo de caso da empresa de publicidade evidenciaram a aplicabilidade do modelo baseado na Lei de Newcomb-Benford para o processo de auditoria tributária do ISS, pois esse sinalizou os possíveis desvios com a emissão e escrituração das notas fiscais, os quais foram confirmados com os resultados da fiscalização.

This paper aimed to check if the quantitative accounting model based on the Newcomb-Benford Law (NB-law) is applicable to ISS tax auditing. For this purpose, the result of the quantitative accounting model was confronted with the result of the accounting-fiscal audit registered in the Final Fiscalization report elaborated by the tax authorities of a municipal government in a city in the Brazilian Northeast. A case study was carried out in a publicity company and the analysis period covers the receipts (NFs) issued between 2002 and 2005. For data collection, multiple sources of evidence were used within reach for the study objectives. As for data treatment, descriptive (position and dispersion measures) and inference statistics (hypothesis and significance test and correlation analysis) were used. The results of the case study evidenced the applicability of the model based on the NB-law for the ISS tax auditing process, because this signaled the possible deviations in the issuing and bookkeeping of the receipts, which were confirmed by the results of the fiscalization.