https://repositorio.pucsp.br/jspui/handle/handle/26175 2026-04-29T14:03:27Z https://repositorio.pucsp.br/jspui/handle/handle/46774 Título: O valor do cashback tributário para o cidadão: mensuração empírica e efetividade do princípio da capacidade contributiva Abstract: This work investigates the tax-cashback established by the Brazilian Tax Reform (Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025) as an instrument for operationalising the Principle of Tax-Paying Capacity and for reducing tax regressivity. The main objective of the research is to quantify the value of the cashback for the citizen, especially for low-income households, in order to measure the distributive impact of tax refunds on consumption. Based on the construction of an empirical simulation model, a software artefact entitled Tax-Cashback Calculator was developed in an Excel spreadsheet, which allows estimation of the average refund values of the CBS and the IBS according to income brackets, consumption patterns and categories of goods and services. The instrument enables the user to visualise the annual amount refunded and its influence on disposable income, constituting a tool for civic education. The employed methodology combines normative and quantitative analysis, using legal parameters from law 214/2025, official data from IBGE, Receita Federal and IPEA, as well as simulations with different consumption scenarios. The results demonstrate that the cashback, when efficiently and appropriately operationalised, can represent an increase of up to 6 % in the disposable income of families situated in the lowest income brackets, measurably reducing the effective tax burden on essential goods. The findings confirm that the tax-cashback is a compensatory mechanism capable of giving concrete effect to the principle of paying capacity, promoting greater equity and tax justice. However, its effectiveness depends on structural conditions, such as interoperability of cadastral bases, digital infrastructure and fiscal education policies targeted at the beneficiary population. The paper contributes to the accounting-tax field by proposing an applied methodology for measuring the fiscal benefit to the citizen, demonstrating that empirical analysis instruments can bridge constitutional theory and administrative practice. Moreover, the Tax-Cashback Calculator represents a prototype of a digital public policy, with potential to support fiscal management and the dissemination of tax citizenship Tipo: Dissertação 2026-03-23T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46659 Título: Os impactos no Índice de Basiléia das instituições financeiras brasileiro do segmento S1, após implementação da Resolução n° 4.966/21 do Conselho Monetário Nacional Abstract: This study aims to analyze the impacts of the implementation of CMN Resolution No. 4,966/21 on the Basel Capital Ratios of Brazilian financial institutions classified in the S1 segment. The research is justified by the systemic importance of these institutions to the stability of the National Financial System and by the need to understand the effects resulting from the convergence of Brazilian accounting standards to international standards established by IFRS 9, particularly regarding the expected credit loss model. The main hypothesis is that the adoption of Resolution No. 4,966/21 leads to changes in the capital indicators of S1 institutions due to increased requirements for credit loss provisions. Methodologically, the study is descriptive and documentary in nature, based on the analysis of financial statements published by S1 financial institutions before and after the mandatory implementation of the regulation in 2025. The results show that, although all institutions remain above the minimum regulatory capital requirements set by the Basel Accords, reductions in capital ratios are observed at varying levels, reflecting differences in risk management strategies and credit portfolio composition. The study concludes that Resolution No. 4,966/21 enhances prudential regulation and accounting transparency, while simultaneously imposing new challenges for capital planning within financial institutions Tipo: Dissertação 2025-12-16T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46567 Título: Proposta de aprimoramento normativo de amostragem em auditoria: uma abordagem por meio da contabilometria Abstract: This dissertation proposes improvements to the Brazilian Auditing Standard (NBC TA) 530, which pertains to audit sampling. The research identifies gaps in the standard’s technical specification and quantitative guidance, which can heighten sampling risk and impact audit quality. Drawing inspiration from the AICPA’s Audit Sampling Guide, the study formulates ten improvement proposals, ranging from defining crucial terms (such as representative sample and tolerable misstatement) to standardizing practical methods for sample size calculation, handling non-examinable items, projecting misstatements, and documentation. The proposals were validated through interviews with professionals and academics, who confirmed the relevance and necessity of the changes to align NBC TA 530 with market best practices and enhance the uniformity, security, and efficiency of audit engagements in Brazil. This work aims to serve as a guide for practitioners and a foundation for future normative enhancements Tipo: Dissertação 2025-11-11T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46538 Título: A adoção da IFRS 18 na demonstração do resultado e dos fluxos de caixa: uma análise de caso na Ambev S.A Abstract: This dissertation examines the impacts of adopting IFRS 18 - esentation and Disclosure of Financial Statements, which will eplace IAS1/CPC26, on financial statements, focusing on a case study of Ambev S.A. The study addresses the theoretical ramework related to the Income atement, the Statement of Cash Flows, EBITDA, and IFRS18. The methodology employed is descriptive, with a qualitative approach to analyzing the nsolidated financial statements of Ambev S.A. for the fiscal year ending on December 31, 2024. The research findings monstrate, among other aspects, the main structural differences in etermining the new categories of the Income Statement, which will now include 'operating', investment', 'financing', 'Income Taxes', and 'Discontinued Operations', in addition to introducing new mandatory subtotals such as 'Operating Profit' and 'Profit Before Financing and Income Taxes'. It is expected that this study will contribute to a better understanding of the impacts of IFRS 18 on companies' financial statements, providing relevant nformation for investors, analysts, and other users of financial tatements, and can also serve as a reference basis for the plication of the standard in other entities Tipo: Dissertação 2025-11-12T00:00:00Z