Tax governance, practices and technologies: examples of shared services in Brazil
Keywords:corporate governance, tax governance, shared services, information technology, Brazil
The objective of this research is to discuss tax governance, best practices and technologies applied in the shared services model, discussing the integration of the areas of Governance, Controllership and Taxation, including the relationship between employees and employers in the social security dimension, and how they relate to each other. Check the strategies to meet the demands of the company, market or capital, government and other stakeholders, considering examples of Brazilian companies. This theoretical-practical discussion intends to reinforce the complexity and aspects of governance models in shared service centers in the areas of Governance, Controllership and Taxation, including the relationship between employees and employers in the social security dimension. To this end, theoretical contributions were made on the research topics, divided into subsections, with Brazilian examples from the Global Tax Project of the Vale Group, the Financial Operations Center of Petrobras and the Tributary Revision of the Makro Group, expanding the discussion and connecting elements addressed by the organizations and literature revisited. Interviews with key leaders from the control areas of the companies presented contributed to the understanding of the scenario, as well as the difficulties encountered and actions taken to reduce costs and risks, as well as comply with all legal requirements. Service sharing brings together people, processes and technologies from global trends and increases value delivery for leading companies. Innovation is present in governmental control and inspection mechanisms and also in companies' review, analysis and auditing activities. Emerging technologies are a reality to support compliance with tax obligations perceived in the survey as corporate social responsibility. The scientific contribution lies in reinforcing the challenge of tax management in Brazil, improving the perception of the phenomenon of sharing services, based on transactional processes, expanding the relationship between what is discussed in academia and what happens in the economy.