Sistemas de informação para a gestão de tributos: um estudo de múltiplos casos de empresas que usam o ERP

Abstract

This research analyzed how important the ERPs contribute for the Tax Management. It was made a theoretical revision on the ERP and it was presented the scenario in which the tax management is inserted. The camp field was made under the scope of a qualitative research (a multi-case study), by means of the content analysis technique. This analysis comprised three companies: one of the cosmetic sector, one of the base industry sector and one of the pharmaceutical sector. The current REP operating in these companies is the R/3, from the SAP- Systems Analysis and Program Developing supplier. The subjects of this research were the tax managers and systems analysts of the companies. As a result, it was verified that some tax management workers participated in the implementation of the ERP, and their claims sometimes were not answered. Moreover, the offered preparation was not sufficient for the full operation of the ERP. In spite of the ERP having the tax information, this information is not enough for the full tax management, as a lot of information is not present in the ERP. One of the companies adopted the ERP and also an external solution to satisfy activities not covered by the system. The other 2 companies apply alternative means (for instance, electronic charts, parallel data banks and even data changing to magnetic files to be delivered to public agencies). To conclude, the software suppliers still have to pay attention to answer the informational necessities of the Tax Management.