A evolução dos sistemas de fiscalização no âmbito da receita federal no período de 2020 a 2021, para auxílio na contabilidade pública: um levantamento bibliométrico

Abstract

Accounting in Brazil has undergone a significant transformation seeking convergence with international standards, especially in the public sector, associated with financial development. Today, it is considered critical for diverse organizations and governments at all levels, as well as being relevant to individuals. The purposes of accounting are varied, catering to different users and objectives, including supporting administrative decisions and monitoring activities. The evolution of Accounting is linked to economic, political and technological development, reflecting the need for clear and effective international standards. Technological adaptation requires a new approach from accountants, with an emphasis on strategic management and instant availabilityof information The general objective of this work was to analyze the evolution between Accounting and Public Administration inspection systems in the face of technological advancement in the period 2020-2023. The selection of the methodology, such as qualitative exploratory research, is guided by the object of study and aims to achieve the proposed objective. The methodology is essentially linked to the problem addressed, being preceded by an exploratory research to delimit the theme and followed by a bibliographic research to support the study with relevant theories and contributions. Therefore, it is worth noting that the evolution of Accounting in Brazil reflects economic, political and technological advances over time. The adaptation of Public Accounting to laws, such as the Fiscal Responsibility Law, with a focus on the control of public spending, is noteworthy. The automation and use of artificial intelligence in tax inspection, exemplified by the case of Florianópolis, show gains inefficiency and tax collection. However, challenges remain, such as tax complexity and the need for ethical regulation for the use of artificial intelligence. Therefore, the convergence of these themes highlights the need for innovation and efficiency, combined with ethical responsibility, transparency, and consideration for social values. It is crucial to ensure that transformations in the tax system and the advancement of technology contribute to a fair, transparent, and sustainable public environment.