Tax governance, technology, compliance and risks: a case study in the energy sector
International Journal of Development Research
Tax governance, technology, compliance and risks: a case study in the energy sector
Received 20th August, 2020; Received in revised form 18th September, 2020; Accepted 21st October, 2020; Published online 24th November, 2020
Copyright © 2020, Fabiano de Abreu Rodrigues. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The objective of this research is to analyze the modernization of tax administration, based on the model of tax governance, recently discussed in the environment of large economic groups and implemented, in the period 2010-2015, in the financial operations center, in the shared service, of a company which is part of the group of the largest contributors in the country, in the energy segment. We opted for the case study and content analysis, with a collection that favored documentary research from corporate sources and semi-structured interviews with thirty-two key actors of the company, including description of processes and systems. The researcher used theoretical support from the areas of Corporate Governance, Tax Governance, Compliance and Risk Management. The investigation made it possible to identify the current structure of the tax enforcement process, as well as to show efficiency gains and risk reduction with the referred model.
