A Perícia e a controladoria como ferramentas das organizações empresariais na solução de questões controvertidas que envolvem a evasão fiscal

Abstract

This paper aims to investigate how the expertise and the control can be used as a tool of the business organizations in the solution of controversial issues that involve tax evasion. Identify and evaluate practical cases correlated with the theory studied. It will be an exploratory, descriptive, bibliographical and documentary research. Real cases of expertise will be analyzed. His approach will be qualitative, considering Accounting as a social science, that is. Efficient and effective management is essential for the continuity of a company. Planning and organizational control, as well as a well structured tax management within the reality of each entity and why not a preventive expertise to avoid that tax evasion happens. The accountant must be ethical and to charge this of his clients, be they of the public or private initiative.