Um estudo sobre as formas de tributação e a Contabilidade Tributária no Brasil

Abstract

The Brazilian business environment is significantly impacted by tax legislation, that is, in Brazil, there is a great interference of the tax legislation in the accounting practices. Such interference makes many accounting professionals exclusively concerned with the aspects demanded by the tax authorities, often neglecting the accounting essence of generating information for decision-making. Thus, with the creation of the Public Bookkeeping System - Sped, the public administration was modernized in fiscal practices harmonizing Brazilian accounting standards. Thus, the objective of this paper is to verify the participation and the influence of the tax legislation in the development of Brazilian accounting. In order to achieve this goal, as far as the methodology is concerned, this study is structured through the deductive method, the bibliographic and descriptive research. From this, it could be concluded that accounting professionals, in addition to meeting the demands of the tax authorities, which is to comply with the main and accessory tax obligations, should evidence, measure and recognize the corporate patrimony, thus contributing through information useful for the business management process