Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry

Authors

DOI:

https://doi.org/10.5965/2316419007102018062

Keywords:

fiscal speed, adaptation, financial impact, Block K, tax impact

Abstract

Since the implementation of the Public Digital Bookkeeping System - SPED in Brazil, several accounting and tax books began to be issued electronically, within a specific and standardized digital format. Therefore, the present study aims at verifying the financial and tax impacts, as well as verifying the necessary adjustments that an automotive industry will have to make to fit the Block K generation, within the EFD / Fiscal Sped. In terms of methodology, this is a case study, descriptive and qualitative. In this study, the necessary costs were evidenced, such as personnel training, software system adaptation and mainly internal process review, for greater inventory control, product structure and tax reclassification in accordance with legal regulations. It was also possible to demonstrate some tax impacts than with the delivery of the Block K file, which demands more and more responsibility with its fiscal writing. In addition, it became clear that with this new obligation, the company had a gain from the improvements and adjustments needed to improve internal controls.

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Author Biographies

Alex Eckert, University of Caxias do Sul, UCS, Brazil.

PhD in Business Administration from the Pontifical Catholic University of Rio Grande do Sul, PUCRS, Brazil.

Has a Master’s degree in Business Administration from the Rio Grande do Sul Federal University, UFRGS, Brazil.

MBA in Higher Education Management from the University of Caxias do Sul, UCS, Brazil. Specialist in Business Management from S B I, UCAM, Brazil.

Graduated in Business Administration at the University of Caxias do Sul, UCS, Brazil.

Graduated in Accounting Sciences at the University of Caxias do Sul, UCS, Brazil.

Scientific editor at the University of Caxias do Sul, UCS, Brazil.

Odiléia Turella, University of Caxias do Sul, UCS, Brazil.

Graduate in Tax Planning at the University of Caxias do Sul, UCS, Brazil

Graduated in Accounting Sciences at the University of Caxias do Sul, UCS, Brazil.

Marlei Salete Mecca, University of Caxias do Sul, UCS, Brazil.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Business Administration from the Rio Grande do Sul Federal University, UFRGS, Brazil.

MBA in Higher Education Management from the University of Caxias do Sul, UCS, Brazil.

Specialist in Accounting and Controllership from the University of Western Santa Catarina, UNOESC, Brazil.

Graduated in Tourism at the University of Caxias do Sul, UCS, Brazil.

Business Administration Bachelor from the University of Caxias do Sul, UCS, Brazil.

Graduated in Accounting Sciences at the Regional Integrated University of Alto Uruguay and Missions, URI, Brazil.

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Published

2018-06-15

How to Cite

Eckert, A., Turella, O., & Mecca, M. S. (2018). Financial and tax impacts arising from the suitability for the generation of K Block in an automotive industry. Revista Brasileira De Contabilidade E Gestão, 7(12), 62–78. https://doi.org/10.5965/2316419007102018062

Issue

Vol. 7 No. 12 (2018)

Section

Articles

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