Tax compliance in Brazil Operating in a complex environment published by Deloitte (2013/2014).
“Does the structure of the fiscal and tax areas of Brazilian companies match the complexity of the tax environment in the country or does it face challenges in terms of efficiency and productivity? Many managers that work in these areas and who, among their responsibilities, deal with the management of their divisions’ human capital, have this question in mind. Add to this scenario the trend that the tax area is increasingly being addressed strategically by companies. The result of these combined factors is the increasing significance of qualification and effectiveness of these teams.
There is a widespread perception that, in addition to the entire tax burden, companies have an associated cost involving the entire tax calculation process, with a strong impact on its personnel and technological structure. The survey, “Tax compliance in Brazil – Operating in a complex environment”, conducted by Deloitte, aims at identifying the profile and quantifying the cost of this structure and the efforts of companies to meet the current rules in the country. The study takes a new approach to the workforce employed for paying taxes that represent an important part of the so-called “Brazil Cost”
Human capital is a critical factor for the success of any organization, regardless of its area of operation. Within the tax structure – a highly regulated environment and one of great potential risk – this is no different. Deloitte hopes that this study will contribute to an understanding of the Brazilian panorama in this area and for the proposal of a management model that meets the challenges of the tax environment in the country…”