Aplicação da lei de Newcomb-Benford como estratégia para detecção de fraudes no ICMS

Abstract

This study aims to examine the application of Newcomb-Benford Law in digital audit with a proposal to identify fraud and misuse in ICMS, the method was applied to 13,859 invoices distributed in 702 vendors totaling the amount of R $ 17,616,924.63 in ICMS credits generated in three companies. We used the case study methodology with documentary research, based on tax data stored by the State Revenue, applying to them the law of Newcomb-Benford for later comparison with results of checks already carried out. From the results obtained it is concluded that there is evidence and feasibility study on managerial assistance to support timely and effective decision-making in the tax audit procedures, with the goal of reducing tax evasion and consequently improve the collection of ICMS.