TAX EVALUATION IN BRAZIL

Abstract

Tax evasion is a crime and a recurring subject in national newspapers and magazines. The subject generates many controversies and doubts, as Brazilian legislation is one of the most complex in the world. In this way, the objective of this work is to highlight the problem of tax evasion in Brazil, how it is typified, the resulting penalties, the damages they cause to the country's tax system. The work was developed through a qualitative and bibliographical research, whose data collection was carried out by the survey and filing of books, newspapers, articles available on academic websites, through which it was possible to verify that there are taxpayers who act in bad faith and use criminal practices to evade inspection and withhold less taxes. To prevent against this practice, there are some measures that cannot be missed in the daily life of a company, such as: issuing invoices correctly, having a good accountant and carrying out tax planning.