Corporate and Tax Governance: A Study on Challenges and New Technologies in Structuring the Company OAS S/A

The present work proposes to identify the challenges promoted by the technological evolution and demands of the development of Tax Governance, here understood as a vertical of Corporate Governance, so that it is dedicated to transposing and adapting teachings and practices of Corporate Governance to the area of Administration and Tax Management. For that, the methodological tool of the case study was used, adopting as a specific object of examination an important brazilian economic agent in the civil construction segment. The research carried out had a qualitative bias, using bibliographic research and documental research. The results achieved allowed us to verify: negative influence between management structure and parameters of corporate and tax governance, even in privately-held companies; good business management and operation practices coincide with the administration and operation of taxes, which makes it impossible to dissociate corporate and fiscal governance; tax governance was analyzed from a multidisciplinary perspective, observing changes in the process and focusing on results, supported by the pillars of compliance, equity, transparency and accountability; and the special Brazilian scenario, which combines a high tax burden, multiple taxes and difficulties in fulfilling ancillary obligations, requires efforts to structure a business, train people and invest in technological infrastructure so that the company reaches satisfactory levels of work in the Tax Governance area.