Revista Contabilidade & Finanças 20(49), pp. 63-78.
ISSN/ISBN: Not available at this time. DOI: 10.1590/S1519-70772009000100006
Note - this is a foreign language paper: POR
Abstract: This paper aimed to check if the quantitative accounting model based on the Newcomb-Benford Law (NB-law) is applicable to ISS tax auditing. For this purpose, the result of the quantitative accounting model was confronted with the result of the accounting-fiscal audit registered in the Final Fiscalization report elaborated by the tax authorities of a municipal government in a city in the Brazilian Northeast. A case study was carried out in a publicity company and the analysis period covers the receipts (NFs) issued between 2002 and 2005.
Bibtex:
@article{,
title={Applications of the Newcomb-Benford law in the tax audit of the service tax (ISS)},
author={dos Santos, Josenildo and Ribeiro Filho, Jos{\'e} Francisco and Lagioia, Umbelina and Alves Filho, Bartolomeu Figueiredo and Ara{\'u}jo, Ivson Jos{\'e} Caldas de},
journal={Revista Contabilidade \& Finan{\c{c}}as},
volume={20},
number={49},
pages={63--78},
year={2009},
publisher={SciELO Brasil},
URL={http://www.scielo.br/pdf/rcf/v20n49/06.pdf},
DOI={10.1590/S1519-70772009000100006},
}
Reference Type: Journal Article
Subject Area(s): Accounting