Auditoria tributária: presunções legais acerca dos efeitos do caixa fictício

Abstract

The company general cashier may easily be misrepresented, in reason of disregard for accounting standards, or for the mere absence of accounting controls from operations or the occurrence of fraud. In the tax sphere, these problems may indicate omission of revenue, therefore, the tax legislation has legal presumptions that take into account inconsistencies in the cash account to characterize this tax infraction. Thus, the present research aimed to identify causes and effects of fictitious cash account from the perspective of tax legislation, through it legal presumptions. Therefore, the theoretical foundation collected information to gather enough information to achieve the objective, in addition to listing some legal presumptions related to availability. In view of the introduced and the listed laws, some real situations were found to confirm the big variety of situations about this theme that may cause penalty for the company, and soon realize that due to these virious problems there is a need to emphasize the importance of this subgroup both for tax audit, and for the accountants, since the effects of the tax legislation through legal presumptions are fines and interest and this may generate financial problems.