A perícia contábil tributária como aspecto a influenciar as decisões judiciais

Abstract

The thesis aims to evaluate how Tax Accounting Expertise can be used in judicial tax decisions. The purpose is to analyze how accounting can influence decisions, due to the weighting between accounting issues and taxation. The thesis used bibliographic research on introductory aspects to the theme. Also, analyzed the current legislation concerning civil and tax evidence, demonstrating the relationship between Accounting, Law and, more specifically, Tax Law. In addition, thematical analysis was used, in which judges in charge of federal tax disputes at Sao Paulo Federal Court were interviewed on the influence of experts accounting analysis in their judicial trial decisions. Braun & Clarke thematical analysis’ method was utilized to evaluate themes and patterns of meaning in a set of data in relation to the research questions. Then, thesis seeks to demonstrate the influence of accounting evidence of proof in judicial decisions, showing how the accounting analysis of tax disputes shall be more frequently utilized by public and private lawyers, and by the judiciary. The thesis can still be used in Brazilian States and Cities in disputes involving other taxes beyond the federal mentioned in the study. The study shall assist accountants to think about the importance of accounting analysis in the judicial disputes