Browsing by Author "Gonzales, Alexandre"

Now showing 1 - 3 of 3
  • Thumbnail Image
    Publication
    Análise do reconhecimento contábil do incentivo fiscal oriundo da adesão ao “Programa Rota 2030 – Mobilidade e Logística”
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2022) Andrade, Fernando Wilbert Albernaz; Riberi, Flavio; Gonzales, Alexandre
    The Brazilian automotive industry started the year 2018 with a big question: "Will the Rota 2030 program - Mobility and Logistics be approved?". The discussions took place throughout the year, and then, on December 10, 2018, the law No. 13,755 was approved, granting automotive companies a series of tax benefits, with a counterpart in investments in Research and Development (R&D). In this context, this article aimed to assess whether automotive companies qualified for the program have adopted the same accounting treatment for recognition and disclosure of government grants arising from the Rota 2030 program. This is a qualitative, descriptive study, whose data were collected from interviews carried out with managers of companies in the automotive sector. The selected profile of each company aims to establish a comparison between business models, size and target audience, in order to determine whether these characteristics were relevant in decision-making process over the appropriate accounting treatment to be applied. Notwithstanding firm characteristics, it was possible to observe that there is no unanimity in this choice, where part of the interviewed companies use a different accounting from the others. The result of the study also demonstrated that, due to the fact that the amount of government grants generated implies equity and income indicators, and that can even determine the permanence of the company in the Rota 2030 program, the choice for accounting treatment becomes relevant in the decision-making process and analysis of results.
  • Thumbnail Image
    Publication
    Incentivos fiscais para comercialização de veículos no Brasil Programa ROTA 2030
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Franco, Dalcio Augusto Pedreira Junqueira; Moreira da Silva, Marcelo Borghi; de Souza, Mauro Roberto Claro; Gonzales, Alexandre
    The objective of this article was to demonstrate the impact of the tax incentive program on the development of organizations, emphasizing indicators of employability and productivity. Using descriptive and qualitative research methodology, bibliographical data collected from publications such as the Yearbook of the Brazilian Automotive Industry from the years 2010 to 2018 were used, with all the information of the sector, where it is sought to emphasize the indicators chosen for this analysis process. The expected result sought to verify whether there is a positive or negative impact on the indicators analyzed based on incentives, since government investment needs to be measured within the program's expected returns and its publication as a force of law. The auto industry with all its strength, receives frequent incentives, but not all have satisfactory results and reach their goals and objectives. This new program, in a broader search, fuels the entire value chain of the automotive sector, sets mandatory targets for energy efficiency, vehicle safety, investments in research and evelopment, supplier base recovery, technological development, labor relations, energy efficiency, vehicular inspection, logistics and tax system. As a contribution, this article tried to demonstrate if the tax exemptions promoted by the State reach their objectives, promote contributions in the number of jobs and also in the increase of the productive process. As a final conclusion, it was possible to perceive after the analysis of the data that the variations of the indicators of employability and productivity were in agreement with the offered fiscal incentives, even considering the seasonal ones.
  • Thumbnail Image
    Publication
    O IRPF como parte da grade curricular dos cursos de graduação em Ciências Contábeis das instituições de ensino superior do estado de São Paulo
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Moraes de Oliveira Santos, Tatiana; Gonzales, Alexandre
    The individual tax payer, as an important part of the State's tax collection process, could better plan and organize its assets in order to make the tax burden less costly, within the legality. The society assumes that the professionals with knowledge to do such activity are the graduates in Accounting Sciences, however it is not known how our HEIs (higher education institutions) have trained this professional. Based on this, the research question answered here was: How do HEIs approach IRPF/DIRPF theme during the undergraduate course in accounting sciences? The research had a qualitative character, whose data collection was done through interviews with the four private educational institutions that have the best courses in accounting sciences of the State of São Paulo - quality of teaching - according to the university ranking of Folha 2017. The study allowed us to conclude that the positioning adopted by the IES evaluated currently creates a vacuum in the local market regarding the subject and that can be absorbed by professionals from other areas. Changes in the IES approaches could present to the students a new option in the market.