Compliance tributário: o papel do contador na prevenção de crimes do colarinho branco

Abstract

Media reports of engagement scandals involving the Brazilian government and companies emphasize the need for action to combat this practice. Thus, this study evaluates how the adoption of compliance practices can reduce risks such as mistakes, fraud and corruption in Brazilian companies. The analysis was carried out through a bibliographic review. Content analysis of publications from 2012 to 2022, performed on the Scopus and Spell platform after applying filters. The results demonstrate that the participation of the State contributes to the reduction of legal practices, as well as the presence of audits and internal controls that allow to curb these fraudulent practices, and the mistakes that companies are not exempt from committing. Another aspect refers to tax evasion, in which a state framework is needed to curb it, requiring punitive measures. It is concluded that effective compliance programs are needed that combine greater transparency, more effective supervision through auditors and internal and external audits, greater adherence to international accounting standards (IFRS) that standardize and standardize the performance of accounts through the publication accounting, mainly with regard to public companies, as well as greater inspection through the audit courts of state and municipal federated entities.