Gestão do conhecimento tributário: um estudo nas empresas da cidade de São Paulo

Abstract

Tax knowledge is an alternative to increase the value of the company by reducing its cost with taxes. It can be sought externally, through the hiring of tax consulting services, since the knowledge of the organization's employee may be insufficient to meet such demand. Therefore, this study aims to verify how companies with an internal tax department, based in the city of São Paulo, manage organizational and inter-organizational tax knowledge in the light of the theory of organizational knowledge creation. The research has an exploratory character with a qualitative methodology. The technique used for data collection was the semi-structured interview with twelve managers in the tax area. The main results revealed that companies have, as a source of tax knowledge, signatures in tax repositories that store tax rules and help in the brokerage of knowledge between the tax authorities and the organization. In addition, this study made it possible to identify that there is socialization among the employees of the tax department through periodic meetings, a practice that can encourage the creation of organizational tax knowledge. When organizations turn to outside tax knowledge through tax consultancies, the reasons range from tax planning to tax compliance. Once it is appealed, the transmission of knowledge between tax consultancy and the organization occurs through opinions, reports and e-mails, allowing managers to internalize interorganizational knowledge.