RELAÇÃO ENTRE A AUDITORIA FISCAL AUXILIADA PELA INFORMÁTICA PERÍCIAL E A PERCEPÇÃO DO RISCO FISCAL PELOS CONTRIBUINTES: Uma pesquisa na administração tributária do estado de Goiás

Abstract

This study examines the influence and application of computer forensic analysis during tax audit procedures, especially regarding the Brazilian Goods and Services Tax (ICMS), and analyzes the relevance of these analyses to the tax administration. It shows the fundamentals of tax administration, tax audits, information systems and computer forensic analysis. It outlines the legal basis on which the tax authorities in the Brazilian state of Goiás underlie their tax audits using computer forensic analysis. The results of the research are presented and they make it clear that the main point of relevance of tax audits aided by computer forensic analysis to the tax administration is that they cause an increase in the risk perception by taxpayers, that is, the perception of having their irregularity detected by the tax agency. Through review literature, published by the scientific community in this area, it is suggested that an increase in perceived risk of taxpayers is directly related to the increase in revenues due to decreased tax evasion. A strong indication of this fact was verified with an analysis of tax assessments derived from audits aided by computer expert and the administration of a questionnaire on the perception of tax risk applied to systems analysts legally responsible for companies supplying the information system to taxpayers Brazilian Goods and Services Tax (ICMS).