Contribuição da contabilidade na Auditoria Fiscal do ICMS na Secretaria da Fazenda do Estado do Ceará

Abstract

The financial activity of the state is based on collection, management and use of public revenues to promote community benefits and to maintenance and the operation of public administration. Among the taxes that the State is responsible there are the tax on transactions on products movement and provision of interstate and intercity services transportation and communication (ICMS), charged whenever happens product transportation and services, as determined by the Constitution. In Ceará, the Secretaria da Fazenda (SEFAZ) is the public agency directly responsible for monitor and collects taxes within in jurisdiction state. The Tax Auditors of SEFAZ also must check if the tax records are in accordance with the rules of ICMS, must audit the accounting firms to see, in the changes of property registered, possible omissions of income, events that generate the state tribute, with characteristics of tax evasion, from non-compliance with accounting standards and tax. By this way, this study aimed to analyze the contribution of Accounting in the tax auditing of ICMS. To this purpose, was initially developed an exploratory documentary, descriptive, with resolutions issued by joints of judgment as source research, using the administrative tax process, in the context of Contencioso Administrativo Tributário (CONAT). The documental analysis was used to select the resolutions that were based on records or surveys of parts accounting. Finally, a questionnaire was applied to the auditors of Célula de Gestão dos Segmentos Econômicos of SEFAZ, in order to identify their views about the use of accounting in the auditing process. The results of the survey show that the accounting features provide a relevant contribution to the tax audit, help in the resources recovery that were not charged, causing damage to society. Paradoxically, their use does not match the most usual way of tax procedures, and therefore the SEFAZ CE should promote training and lectures for the tax auditors enhance their knowledge in accounting to allow to use them more efficiently.