A importância da contabilidade em face dos processos administrativos tributários: um estudo de caso acerca do uso da contabilidade na defesa de uma empresa paraibana

Abstract

This study was conducted to demonstrate the importance of accounting as objective to help and support businesses in their defenses related to administrative processes with a taxing authority. The study was conducted with a sponsoring company ICMS Paraíba State, and has exploratory and descriptive characteristics of the aims, literature, case study, literature research, experimental design procedures as a qualitative characteristic related to addressing the problem. Were exposed to factors which demonstrate the importance of accounting in equal this common processes, and exposure of facts and opinions about the event in relation to the assessment notice, which forms demonstrating accounting could help the company. The result of the study, noted the importance of a professional with technical and financial expertise in the development of resources to require financial information as consistent evidence of administrative proceedings where such information has led to the realization that the company recorded all the information that was subject surveillance, as evidenced by the accounting, so then, was the major factor accounting for the favorable decision of the plaintiff company.