Análise do conteúdo das ementas das disciplinas relacionadas à área tributária

Abstract

Tax accounting is important area within the Accounting Sciences course, and tax knowledge is highly valued by managers and entrepreneurs in an entity. In this way, it is essential to prepare adequately the professionals who will work in this area, seeking a better use of the discipline of the tax branch within the universities. Thus, it is important to analyze the curricular curricula of Brazilian universities in the tax area, and to compare them with the curricula proposed by the Brazilian Accounting Foundation and the International Federation of Accountants, which regulate the accounting profession. The purpose of this study is to verify the degree to which the curricular curricula in the area of tax accounting of the Brazilian Federal Higher Education Institutions are aligned with the proposals elaborated by the FBC and those that are contained in the Handbook of International Education Pronouncments proposed by IFAC. The work was conducted by the method of documentary research and survey, searching the contents proposed for the disciplines in the tax area in the documents published by IFAC and FBC and searching the menus on the institutions' websites. It was verified that the courses present an average percentage of 60% adherence to the contents proposed by the FBC and 66% adherence to the content proposed by IFAC.