A fiscalização do ICMS sob a ótica da confiabilidade humana e do bem-estar social

Abstract

Usually restricted to the State Tax Authorities, Tax Audit procedures on VAT are carried out by Tax Auditors obeying specific technique, unknown by most people, who, on account of the phenomenon of tax impact, support the tax burden without getting today return due in quality of life. Despite major regional importance and despite much work, the State Tax Authorities receive little social support and recognition. By use of concepts, information and questions, this paper aims to reveal the impact of Tax Audit of VAT on tax collection and evasion, revealing contextual ills and show to taxpayers why he should - and how he can - influence the process of supervision and monitoring of the State Tax System improving the indicators of Human Reliability post-SPED - Public Digital Bookkeeping System.