Management of the tax audit as a preventive tool for infractions and administrative sanctions in private companies

Abstract

Private companies are constantly exposed to the possibility of incurring in tax violations and sanctions, which can cause them great economic and legal damages. Preventive tax auditing is an essential tool to mitigate these risks, allowing organizations to identify and correct errors in their tax obligations proactively. The objective of this research is to analyze preventive tax auditing as a preventive tool for administrative violations and sanctions in private companies. The methodology applied in this research was descriptive, with a qualitative approach, and with bibliographic support where through inclusion and exclusion criteria, 16 documents that met the previously established criteria were analyzed, therefore, it was determined that preventive tax auditing is an effective tool to prevent tax violations and sanctions, in addition to generating economic and legal benefits for organizations. Finally, it is possible to verify that the preventive tax audit has been consolidated as a fundamental tool for fiscal management in private companies, since it allows the prevention of errors and minimizes costs associated with sanctions and late payment interest, as it should be considered as a strategic investment that contributes to the sustainability and growth of the company.