Taxation compliance costs in the budget process in a food processing business

Taxation Compliance Cost corresponds to all financial and non-financial outlays, incurred by taxpayers to comply with all legal, accounting and tributary requirements. This paper aims to ascertain the perception of the managers of a limited large food company, the participation of the Taxation Compliance Costs (TCC) in the budget process. The research is classified as qualitative, exploratory and descriptive in design. As for the means, this is a single case study, in which were used as sources of evidence in documentary research, questionnaire and semi-structured interview. Regarding the approach to the problem is predominantly qualitative. The results show that the company researched intuitively knows its Taxation Compliance Costs, but do not measure them, favoring the emergence of deviations in the budget.