{"id":5044,"date":"2017-02-06T10:02:19","date_gmt":"2017-02-06T13:02:19","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5044"},"modified":"2017-02-06T10:02:19","modified_gmt":"2017-02-06T13:02:19","slug":"artigo-o-que-motiva-as-fraudes-fiscais-das-empresas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2017\/02\/06\/artigo-o-que-motiva-as-fraudes-fiscais-das-empresas\/","title":{"rendered":"Artigo: O que motiva as fraudes fiscais das empresas?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Resumo do Artigo<\/strong>: A pressuposi\u00e7\u00e3o de uma rela\u00e7\u00e3o conflitante de ag\u00eancia entre propriet\u00e1rio e agente, com base na ideia de que cada um busca maximizar seu pr\u00f3prio bem-estar, aliado a ao fato de que alguns gestores buscam meios obscuros para atingir tais objetivos, torna necess\u00e1rio investigar os motivos que levam os gestores a agirem de forma oportuna e fraudulenta, principalmente no que tange ao descumprimento das obriga\u00e7\u00f5es tribut\u00e1rias, ou seja, as fraudes fiscais. Desta forma, o presente estudo objetivou identificar fatores que motiva gestores do munic\u00edpio de Guarapari\/ES ao n\u00e3o cumprirem suas obriga\u00e7\u00f5es tribut\u00e1rias. A amostra foi composta por 51 gestores, respondentes do question\u00e1rio com indaga\u00e7\u00f5es fundamentadas na literatura sobre o tema. Os principais resultados evidenciam os fatores que motivam as fraudes fiscais, os mais representativos s\u00e3o o desapontamento com os gestores do estado para o exerc\u00edcio da fun\u00e7\u00e3o de administra\u00e7\u00e3o p\u00fablica, e ainda o anseio de acumula\u00e7\u00e3o financeira na forma de obten\u00e7\u00e3o de maiores lucros.<\/p>\n<p>DUMER, Miguel Carlos Ramos. et al. <strong>O que motiva as fraudes fiscais das empresas?<\/strong> Anais. IV Congresso Brasileiro de Estudos Organizacionais &#8211; Porto Alegre, RS, Brasil, 19 a 21 de Outubro de 2016. Dispon\u00edvel em: &lt;https:\/\/anaiscbeo.emnuvens.com.br\/cbeo\/article\/viewFile\/117\/109&gt; Acesso em: 06 fev. 2017.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resumo do Artigo: A pressuposi\u00e7\u00e3o de uma rela\u00e7\u00e3o conflitante de ag\u00eancia entre propriet\u00e1rio e agente,<\/p>\n","protected":false},"author":1,"featured_media":3411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,56,102,160,188],"tags":[],"class_list":["post-5044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c42-auditoria-fiscal","category-c49-crimes-tributarios","category-fraudes","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Artigo: O que motiva as fraudes fiscais das empresas? - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2017\/02\/06\/artigo-o-que-motiva-as-fraudes-fiscais-das-empresas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Artigo: O que motiva as fraudes fiscais das empresas? 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