Função da perícia criminal contábil: casos de sonegação fiscal de ICMS no comércio de grãos

Abstract

This study analyzes the role of Criminal Accounting Expertise in combating tax evasion of ICMS (Tax on the Circulation of Goods and Services) in the grain trade sector in the State of Tocantins, emphasizing its importance for fiscal justice and public governance. It adopts a qualitative, exploratory, and descriptive approach based on bibliographic and documentary review, as well as case studies of investigations carried out between 2020 and 2022. Police inquiries, forensic reports, and questionnaires were analyzed with official experts, delegates, and agents from specialized units of the Civil Police. The results show that accounting expertise is considered essential for elucidating tax crimes, strengthening the credibility of investigations and the production of technical evidence. Respondents demonstrated high agreement regarding the relevance and legal value of expert reports, as well as the need for methodological standardization. It is concluded that criminal accounting expertise is an essential instrument for transparency, fiscal efficiency, and the effectiveness of public policies to combat tax evasion.