A validação dos dados consignados em declarações fiscais analisadas por peritos contadores em processos judiciais de compensação tributária

Abstract

Inconsistencies detected by the Brazilian Federal Revenue Service (RFB) in tax declarations give rise to a large part of the tax disputes prosecuted at the federal level in Rio. In forming a conviction about the truth of the alleged facts, the litigating parties (tax authorities and taxpayers) use one of the tests admitted by law, the expert accounting test. Considering the possibility of tax fraud and tax evasion, the main objective of this research is to investigate whether expert accountants validate the data contained in tax returns, in the search for confirmation of the liquidity and certainty of federal tax credits claimed in compensation requests. The methodology used is descriptive, with a qualitative approach. Indepth individual interviews were carried out with six judicial accountant experts appointed at the federal level of the State of Rio de Janeiro. For data analysis, the technique used was Bardin's Content Analysis, enabling the identification of three categories: “Work experience”, “Data validation” and “Report screening”, which highlighted the fragility of the professional training of accountants in the exercise of the expert function, that expert accountants validate the data contained in tax declarations submitted to their analytical screen and that expert accountants act concerned with the robustness of their expert reports.