Tax Accounting Expertise Tax Evasion

Abstract

Tax evasion consists of the practice of not declaring the amounts owed to tax agencies, with the aim of reducing tax payments. This illegal practice can lead to several consequences for the company, such as fines, penalties and even legal proceedings and represents a constant challenge for tax systems, undermining tax collection and compromising the financial stability of governments. From this scenario, tax expertise involves the application of technical knowledge and detailed analyzes to identify fraudulent or evasive practices related to securities. In view of this, the problem of the study is: How can accounting expertise contribute to solving tax evasion crimes?
In this context, tax expertise is essential in identifying tax evasion practices, providing technical basis and solid evidence so that tax authorities can take appropriate measures.
Based on the analysis, the methods and techniques used during the analysis will be discussed.
examination process to detect irregularities, in addition to the presentation of the fee proposal to demonstrate all phases of the examination that were carried out. To this end, this study aims to analyze and evaluate accounting and financial information, in order to identify possible irregularities, fraud or errors.