CONSIDERATIONS ACCOUNTING CONTRIBUTION TO THE TAX ADMINISTRATION

The purpose of this article is to discuss the accounting contribution to the collection of taxes, with a bibliographic reference and discussing contemporary national laws that deal with the subject. The state has several functions, such as the provision of education services, health, justice, policing, infrastructure, national security, among others. For its implementation, it's main source of financing the collection of taxes, especially taxes and contributions. More than 50% of revenue comes from taxes levied on the income of companies (ICMS, IPI, ISS, etc.) or on their economic and financial information, such as the Income Tax Person, opting for taxable income. The accounting because, having as object of study the equity of entities, recording all economic and financial activities of these is used by the state as both base tax collections, as surveillance tool.