1. Mestrado em Métodos Quantitativos para a Decisão Económica e Empresarial
Author: Paulo Mariano
Projeto submetido realizado no âmbito da UC de Gestão de Dados
Coordenar da UC: Prof. Doutor Carlos J. Costa, Professor Associado
Dezembro 2020
2. ABSTRACT
• The tax audit aims the validation of the accounting and tax records or
determining the magnitude of deviations from the records practiced in
relation to the economic reality of the companies, proposing their
correction. In the process of obtaining evidence, information technologies
have gained importance in recent years, with the emergence of risk
analysis, reporting and cross-checking tools. This article proposes the use
of Business Intelligence (BI) tools as aids in planning a tax audit, as well
as in the process of obtaining evidence.
3. CONCEPTS
• Tax and Customs Authority has the fundamental scope
of minimizing the difference between the tax declared
by taxpayers and the tax potentially defined by Law.
5. CONCEPTS
• Tax Audit consists of verifying that the tax
returns are in accordance with the legal rules.
6. CONCEPTS
• BI systems combine operational data with analytical
tools to present complex and competitive information
to planners and decision makers.
14. CONCLUSION
Advantages in using BI tools for the treatment of
accounting and tax data, in the context of a tax audit:
- Efficacy and efficiency gains;
- Reduced analysis time required to identify specific
risks;
- Interactive tool for development of a tax audit;
- Assistance in identifying these risks.
