The activity of fiscal and tax auditing is very dynamic and is constantly changing, which requires great attention from the specific bodies linked to this area, in order to standardize and define procedures, strengthening the audit and tax system, thus giving , greater security for investors in companies and for society itself. Such activity comprises the analysis of the efficiency and effectiveness of the procedures adopted for the calculation, control and payment of taxes that affect the commercial and operational activities of the company and the assessment of tax planning . It is also known as tax auditing, and its main objective is to analyze whether all tax obligations are being followed correctly in a company.
Thus, it is responsible for the control and smooth running of legal procedures that involve various processes, such as payment and recovery of taxes or any other things related to the fiscal part of an organization. Tax audits are those aimed at analyzing the correct compliance of tax obligations by taxpayers, and the function of a tax auditor is to exercise inspection and analysis of compliance with tax obligations by taxpayers, including those related to customs control and the seizure of goods. , documents and the like; he is the administrative authority responsible for verifying the correct functioning of the tax system.
The tax audit, on the other hand, aims at the efficient and effective inspection of payments and recovery of taxes, fees and any tax-tax burden that affects taxpayer operations, goods and documents, and can only be performed by a public employee employed in the taxing entity.
The tax audit aims at examining and evaluating tax planning and the efficiency and effectiveness of the procedures and controls adopted for the operation, payment and recovery of taxes, fees and any tax-related charges that affect the operations, assets and documents of the company (JUNDFILHO, 2000, p.32).
For the government to carry out a tax audit on a company, it is necessary that the company has evidence of violations, that is, material evidence that it has not complied with its tax obligations.
In Brazil, the Brazilian Federal Revenue Service (RFB) takes care of this tax verification, which is called the Tax Administration, that is, the person responsible for controlling all taxation and ensuring the smooth running of operations. Thus, it is very important that a company has an internal tax department, in order to avoid the occurrence of errors and negligence capable of hindering the smooth running of the business. In this sense, tax auditing is essential, both in the preventive and corrective fields.
The auditor, always guided by legal updates, must critically analyze the procedures used in the company, aiming at preventing possible contingencies, as well as correcting eventual mistakes made in the past, applying, as necessary, tax- fiscal planning through the use of practical and theoretical means, with the purpose of generating financial savings for the company, both in the eradication of the possibility of tax assessments as well as in the better use of available resources, such as the use of tax benefits or credits to which it is entitled.
It is important to note that a good bookkeeping or data transmission program is not completely efficient if there are no good professionals working in tax operations, as many systems have rules for issuing tax documents, but they are not immune to errors.
We emphasize the importance of tax auditing, because, contrary to what many people imagine, the digital phase does not put an end to the difficulties related to the tax area, but it does require that companies be advised by increasingly qualified professionals and able to monitor updates technological and legal, since the changes are based not only on the acquisition of new systems, but also on the legal validity of its tax procedures.