THE ACCOUNTANT AS A COLLABORATOR OF TAX AWARENESS

• Autor(a) principal: Baialardi, Catiele Fagundes
• Data de Publicação: 2015
• Outros Autores: Rosa, Priscila Alano da, Petri, Sérgio Murilo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5029

Since the tax evasion phenomenon widespread in Brazil, it is increasingly necessary awareness of the tax payers. Within this context is the accounting professional as the most qualified to lead this process of awareness element. Thus, the aim of this study was to verify whether the contribution of accountants of accounting firms located in the neighborhood of Campinas in São José - SC - Brazil, with the tax awareness and how they influence their customers in this process. The study was classified as descriptive and inductive logic, with primary data source, qualitative approach and technical procedure Survey. By analyzing the responses of the questionnaire, it was found that: in most accountants principles of social and fiscal responsibility were identified, 90% of these professionals believe that the payment of taxes is necessary for the Government to perform its function, 80% of these accounting professionals collect their taxes always aware of the importance of the contribution , 85% of these accountants know what it means tax awareness, and 75% of these professionals often claim to educate their customers about the importance of paying taxes . Thus, it is concluded that accounting professionals play their role in this process of awareness, directing and supervising its customers to collect their taxes regularly, encouraging their participation in the processes occurring in public administration and convincing them that without the collection there is no social return and other applications.Keywords : Awareness Tax. Education Tax. Tax evasion.