A auditoria tributária como instrumento de apoio à gestão

Abstract

The proposal included in this research was to present the Tax Audit as a support tool for company managers and especially for those responsible for the company's accounting and tax aspects. The studies revealed that even experienced professionals who also work in academia have different interpretations of the legal texts that make up the tax legislation and that, sometimes, they sometimes have difficulties in understanding or not very clear information and with apparent divergences between the paragraphs and articles of the same law or of a letter of inquiry. The work evidences this when it addresses two questions presented in recent sufficiency exams of the CFC-Conselho Federal de Contabilidade for which divergent interpretations are appropriate. The applied methodology was composed, in addition to bibliographic consultations, there were simultaneously quantitative researches due to the values collected and the calculations performed; as well as the qualitative one regarding the analysis and interpretation of legal texts, comparing them with the reality experienced in the Sufficiency Exams of the CFC - Federal Accounting Council and in the behavior of the respective Examining Boards in facing the appeals filed by the candidates for elimination of questions.