PERCEPÇÕES ÉTICAS SOBRE FRAUDES, EVASÃO FISCAL E O SISTEMA TRIBUTÁRIO BRASILEIRO POR PROFISSIONAIS DE CONTABILIDADE DO VALE DO IVINHEMA

Abstract

This study aims to identify the ethical perceptions of accounting professionals about fraud and tax evasion in the Vale do Ivinhema region - MS, the region is located in the Midwest and comprises 10 municipalities: Anaurilândia, Angélica, Bataguassu, Batayporã, Brasilândia, Ivinhema, Nova Andradina , Novo Horizonte do Sul, Santa Rita do Pardo and Taquarussu. Therefore, the research is characterized as descriptive, carried out through survey and quantitative analysis. The sample is made up of 21 accounting professionals/firms who answered the applied questionnaire, which provide services to approximately 2,732 companies. Data were collected via questionnaire. These were directed to the owner, partner or manager of accounting offices and analyzed through frequency (absolute and relative) of the responses obtained. The results show that the professionals interviewed recognize the importance of Tax Planning, fulfilling their duty to guide their clients regarding their actions that imply the operational continuity of their entities. The results show that 38.88% of respondents agree that fraud and tax evasion are harmful to the country's development, although 57.77% point out that the high tax burden and the high number of taxes can motivate fraud. Among the main points raised by the interviewees are: complex tax system, high tax burden and excess of laws are still among the most faced issues regarding the Brazilian Tax Legislation.