O crime de evasão fiscal do ICMS cometido por empresas atacadistas no estado de Goiás e a responsabilidade do contador

Abstract

This study analyzes crimes against the tax order committed by wholesale companies in the State of Goiás, with emphasis on conducts related to the undue suppression or reduction of ICMS and their effects on the accountant’s liability. The objective of the research was to examine, in light of applicable tax and criminal legislation, how unlawful practices involving the circulation of goods may generate tax, legal and professional consequences for both the company and the accounting professional. Regarding the method, this is a bibliographic study with a qualitative approach and an exploratory-descriptive character, developed from doctrine, scientific articles, legislation and professional standards, in addition to a hypothetical example case used to comparatively demonstrate the effects of regular and irregular conduct regarding ICMS. The results showed that tax evasion produces only an apparent short-term economic advantage, since it tends to lead to tax assessments, fines and interest, registration as active debt, judicial tax enforcement and possible criminal liability, depending on the circumstances. It was also found that the accountant’s liability is not automatic and must be assessed according to the professional’s conduct, especially under the criteria of negligence or intent. As a practical contribution, the study reinforces the importance of the accountant’s preventive, ethical and properly documented performance, both for the company’s tax compliance and for prevention for future state and criminal fines.