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Abstract(s)
Este trabalho tem como objetivo investigar procedimentos e processos de auditoria fiscal nas Pequenas e Médias Empresas (PME) na Guiné-Bissau entre 2015 e 2019, procurando reunir documentação que permita analisar a eficácia das fiscalizações regulamentadas. Pretende-se também comparar a arrecadação de diferentes receitas fiscais das referidas empresas com os valores inscritos na previsão económica, de acordo com Orçamentos Gerais do Estado dos referidos anos. As PME na Guiné-Bissau constituem a maioria do tecido empresarial guineense, em todos os setores da atividade económica. O Estado prevê arrecadar com as PME receita fiscal relevante, mas pela falta de contabilidade organizada da maioria dessas empresas, e a constante instabilidade política, faz com que a administração fiscal não consiga arrecadar o valor de impostos previsto, recorrendo assim ao método de presunção (método indireto), o que acarreta repercussões negativas a nível da receita prevista de um dado exercício económico. No âmbito deste estudo, recorreu-se à recolha de dados através de análise dos documentos, processos das fiscalizações realizadas e entrevistas semiestruturadas feitas a dez técnicos superiores. Entre os entrevistados, três são responsáveis pela área de fiscalização tributária e análise dos processos e balanços. Os resultados das análises documental confirmam a existência de forma e espírito dos conteúdos, de acordo com a legislação em vigor, e demais normas e instruções da Direção Geral das Contribuições e Impostos (DGCI). No que se refere às respostas dos técnicos entrevistados, todos foram unânimes, não obstante alguns acréscimos de sugestões nos casos de aplicação de método de presunção nas PME, facto que provoca uma grande diferença na arrecadação de receitas em relação às previsões das mesmas.
This work aims to investigate tax audit procedures and processes in Small and Medium Enterprises (SME) in Guinea-Bissau from 2015 to 2019, seeking to gather documentations that allows analysing the effectiveness of regulated inspections. It is also intended to compare the collection of different tax revenues of the referred companies with the values registered in the economic forecast, according to the general state budgets for the mentioned periods. In all sectors of economic activity, SME are many of the Guinea-Bissau companies. The state expects to collect relevant tax revenue from SME, but due to the lack of organized accounting of many of these companies, and the constant political instability, the tax administration is unable to collect the desired/expected amount of taxes. Thus, tax administration uses the presumption method (indirect method) to determine the amount of tax, which entails negative repercussions on the expected revenue of a given financial year. In this study, the data collection was based on the analysis of documents, processes of inspections carried out, and semi-structured interviews with ten (10) senior technicians, including three (3) responsible for the area of tax inspection and financial accounting analysis, showing the qualitative nature of this investigation, with interpretative and descriptive characteristics. According to our findings, the documentary analysis (content analysis) confirms the existence of conformity with the legislation in force and other norms and instructions of the General Directorate of Contributions and Taxes (DGCI). Regarding the answers of the interviewed technicians, all were unanimous, however there were some suggestions related with the case of applying the presumption method (indirect method) in small companies, which might lead to a higher difference in revenue collection in relation to forecasts.
This work aims to investigate tax audit procedures and processes in Small and Medium Enterprises (SME) in Guinea-Bissau from 2015 to 2019, seeking to gather documentations that allows analysing the effectiveness of regulated inspections. It is also intended to compare the collection of different tax revenues of the referred companies with the values registered in the economic forecast, according to the general state budgets for the mentioned periods. In all sectors of economic activity, SME are many of the Guinea-Bissau companies. The state expects to collect relevant tax revenue from SME, but due to the lack of organized accounting of many of these companies, and the constant political instability, the tax administration is unable to collect the desired/expected amount of taxes. Thus, tax administration uses the presumption method (indirect method) to determine the amount of tax, which entails negative repercussions on the expected revenue of a given financial year. In this study, the data collection was based on the analysis of documents, processes of inspections carried out, and semi-structured interviews with ten (10) senior technicians, including three (3) responsible for the area of tax inspection and financial accounting analysis, showing the qualitative nature of this investigation, with interpretative and descriptive characteristics. According to our findings, the documentary analysis (content analysis) confirms the existence of conformity with the legislation in force and other norms and instructions of the General Directorate of Contributions and Taxes (DGCI). Regarding the answers of the interviewed technicians, all were unanimous, however there were some suggestions related with the case of applying the presumption method (indirect method) in small companies, which might lead to a higher difference in revenue collection in relation to forecasts.
Description
Mestrado em ESTG-IPB
Keywords
Procedimentos Processos Auditoria fiscal Fiscalização Pequenas e médias empresas Direção geral de impostos na Guiné-Bissau