Análise sobre a perícia contábil na área de fiscalização tributária no estado do Rio Grande do Norte

Abstract

Forensic accounting has a very important role in judicial and extrajudicial conflict resolution, when these involve matters of assets. Forensic accounting has also featured in the field of State tax inspection, when it comes to responding to inquiries made by judges who make a judgement on what litigants claim on a lawsuit. This work aims to analyze and to attest to the relevance of the results achieved in the forensic accounting procedures executed in tax lawsuits under the Office of Taxation in the State of Rio Grande do Norte. This research is justified by the need to stress the importance of forensic accounting in the elucidation of tax judges’ doubts. In addition, it also intends to check how far forensic accounting helped the plaintiff (the State) in the collection of taxes. Thus, the methodology consisted in examining the data available in the database of the Office of Taxation in the State of Rio Grande do Norte, and going on a field trip to the Office of Taxation itself, where a survey was held in order to obtain the information needed for the development of this research. The results show that the lawsuits, which had undergone forensic accounting, had sentences in favour of the result of the expert’s report, demonstrating the influence of this instrument on the judges’ decision. Therefore, it is concluded that the accounting expertise is necessary and essential to clarify judges’ questions on the matter of accounting. Overall, this work will assist current and future accounting experts in how forensic accounting works within the scope of tax supervision in addition to stimulating further research in the same field of knowledge.