INNOVATION, TAX TECHNOLOGY AND GOVERNANCE: DISCUSSION ABOUT BRAZILIAN MODELS

This theoretical-practical discussion intends to reinforce some of the main aspects of tax technology and governance in the shared services model, discussing the integration of the areas of Governance, Controllership and Taxation, including the relationship between employees and employers in the social security dimension, and how they relate to each other to meet the demands of the organization, the market and the government. Tax planning and management means thinking about business security, compliance and control. However, other inherent objectives deserve special attention, such as optimization of processes and applied technologies, all aimed at making the business entity more competitive. There is much confusion and oscillation in Brazilian jurisprudence on tax-related issues. From the rescue of concepts and applications of mapping, modeling and management of processes and the convergence between the areas of governance and control, it was possible to identify challenges of an organizational and tax nature, mainly social security aspects that regulate employees and employers. Service sharing brings together people, processes and technology from global trends and increases value delivery for leading companies. The Brazilian examples of Vale's Global Tax and Petrobras' Financial Operations Center broaden the discussion and connect key aspects addressed by the organizations and the revisited literature. Innovation is present in government control and inspection mechanisms and also in companies' review, analysis and auditing activities. Emerging technologies are a reality to support compliance with tax obligations. It was noticed that companies adopt different shared practices according to their strategies and business models. This is the second work of the project that analyzes the shared services model from the perspective of governance, controllership and taxation. The scientific contribution lies in realizing the challenge of tax management in Brazil, broadening the understanding of the phenomenon of sharing services and strengthening the relationship between what is discussed in academia and what happens in the economy.