Uma discussão sobre o impacto das diferenças nos resultados contábeis e fiscais das empresas em convergência com as IFRS

Abstract

This article describes BTDs (Books-Tax Differences), covering their differences, temporary and permanent. The study presents the relevance of the differences between accounting profit and tax profit, and management, results and / or taxes. We sought to promote and recognize the relevance of debates on the subject both in the academic and professional fields, highlighting the importance of BTD in companies and in management information for decision making. Along with theoretical research, we used the application of an interview with open-ended structured questions for an accounting-tax manager who has been working in the agribusiness field for over twenty years. The questionnaire was carried out in order to promote an analysis of results based on the guidelines of the previous literature. The interview refers to a reality, in which there is superficial knowledge about the subject and the results reveal the preservation of accounting conservatism, in which the premise of the information is generated and presented by the financial statements, without taking into account the BTD. Corporate governance and planning are seen as necessary so that managers have the premise of serving users with more satisfactory results. There is an emphasis on the motivations that generate BTDs: proper management is the best way to find a balance between the tax authorities and partners / investors (tax and accounting management).