Fraude fiscal no ICMS : estratégias de prevenção e combate à sonegação

Abstract

The present work aims to investigate tax fraud in the Brazilian economic context, focusing on the Imposto sobre Circulação de Mercadorias e Serviços (ICMS), with an emphasis on early identification as a combat strategy. The methodology encompasses an analysis of tax fraud typologies related to ICMS, prevention strategies adopted by State Departments of Finance, and recommendations for enhancing these strategies. The study is structured into five chapters: Introduction, Theoretical Framework, Methodology, Results and Research Analysis, and Conclusion. Across these chapters, discussions include the Brazilian economic context and the importance of tax collection for state functioning and public policy financing; the complex and multifaceted nature of tax fraud involving psychological, social, and economic aspects; the psychological, social, and economic factors driving tax fraud, including individual motivations, organizational culture, and economic pressures; the influence of tax system complexity, gaps in tax laws, and high tax burden on tax fraud occurrence; and the importance of early fraud identification as a combat strategy, based on digitalization of tax documents and registration procedures, as well as fiscal agent training. The study emphasizes the importance of combating tax evasion to ensure fiscal justice, equity in the tax system, encourage voluntary compliance, and contribute to economic development. Additionally, it highlights the need for collaboration between academics and tax authorities to advance understanding and combat tax fraud, as well as the crucial role of accountants in early detection and mitigation of associated risks.