EVOLUÇÃO TECNOLÓGICA E SUA INFLUÊNCIA SOBRE O APERFEIÇOAMENTO DA GOVERNANÇA TRIBUTÁRIA: UM ESTUDO DE CASO SOBRE A ESTRUTURAÇÃO DA EXECUÇÃO TRIBUTÁRIA DA EMPRESA OAS S/A

Abstract

The present work proposes to identify the challenges imposed by technological evolution to the development of Tax Governance - here understood as a vertical of Corporate Governance, so it dedicates to transpose and adapt lessons and practices of Corporate Governance to the area of Tax Management and Execution. In this mission, the methodological tool of the case study was used, adopting as a specific object of examination a large company, operating in different parts of the world and whose main activity is focused on the civil construction segment. Hence the choice of the OAS S/A Group, then responsible for the execution of heavy civil construction works, such as roads, airports, hydroelectric dams, dams and ports, in addition to operating in infrastructure investments, sanitation, multipurpose arenas, oil and gas, road concessions cities, highways, subways and airports. OAS Group, therefore, has a diversified performance in terms of activity and in geographic terms. The research undertaken had a qualitative bias, using case study, bibliographic research and documentary research as the main methodological tools, having as a method applied to inductive research. The case study was carried out between the years 2013 to 2019. The bibliographic research, responsible for the composition of the theoretical framework, was assembled from the survey of information related to the theme of Corporate Governance, Tax Governance and Technologies applicable to the tax enforcement process. And the documentary research fell on primary sources, such as memos, reports, releases, tables, flows, maps, organizational drawings, organization charts, internal rules and internal correspondences. Semi-structured interviews with key people and on-site visitation were also carried out for better abstraction of the research object. From this implemented research script, it was concluded that a situation of imbalance between the Company's equity and management structure has a negative influence on the parameters of Corporate and Tax Governance, even in a privately-held corporation scenario; the good practices of management and operation of the business coincide with those of management and operation of taxes, which makes it impossible to disassociate between Corporate and Tax Governance; Tax Governance was defended under the bias of multidisciplinarity, changes in the process and focused on results, supported by the pillars of compliance, fairness, disclosure and accountability; the special Brazilian scenario, which combines a high tax burden, multiple taxes and difficulties to meet ancillary obligations, require efforts in terms of structuring the business (management and operation of taxes in a strategic way, analyzing and monitoring their impacts), training of people as well as investment in technology infrastructure (technology in cloud, data & analytics, artificial intelligence and machine learning and blockchain) so that the Company reaches satisfactory levels of Tax Governance.