Auditoria fiscal na área do imposto de renda pessoa jurídicaproposta de um modelo de programa alternativo para empresas comerciais/industriais tributadas com base no lucro real a alíquota normal de 35%

Resumo

The objective of this research was to elaborate a pattern of alternate program capable of orienting the realization of a fiscal audit in the field of legal entity income tax, for industrial and/or commercial enterprises, taxed according to the real profit, at the aliquot of 35%. Through a field research of exploratory nature, we collected data from fiscal auditors who performed both in the public and private areas. Based on the data collected, on the elements obtained in the literature of the subject in question and on our professional experience, we proceeded towards the systematization of the knowledge achieved and we proposed the program pattern. Later on, we submitted the project to a test in the realization of fiscal audits, concluding that the presence of this first and main role of this audit work was, although with some restrictions, useful and necessary to an efficient execution of the task of the auditors who militated in the area, being them capable to delineate a conduct parameter, to standardize the procedures of the staff and to cooperate with the transmission of the acquired knowledge.

Ficha do documento

Tipo

Dissertação

Ano

1988

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/9096

Temas

Finanças Públicas

Palavras-chave

Administração de empresasAuditoriaPessoa jurídica - ImpostosEmpresas - ImpostosAuditoria tributária