Conformidade da evidenciação obrigatória nas demonstrações contábeis das empresas Mineradoras atuantes no Brasil

Abstract

This article aimed to analyze the level of compliance of the mandatory disclosure in the financial statements of Mining companies operating in Brazil, with regard to taxation on profit (Income Tax and Social Contribution). To achieve this objective, a survey classified as descriptive was carried out, in which tax aspects are identified and analyzed. As for technical procedures, documentary research was used, with the analysis of the accounting reports of four mining companies listed on the Bovespa, referring to the years 2014 to 2018. The results indicated the evolution of the companies, regarding the compliance of the mandatory disclosure of the tax aspects in their financial statements, revealing the evolution of two organizations towards an excellent classification, but with items not yet met. Only one of the companies presented constant results in terms of their classification and none of the companies analyzed had a decrease due to their disclosure levels. In addition, the study showed that the items: current tax expenses / income, recognized adjustments and changes in applicable rates were met at 100% in the years of accounting results analyzed. In a panorama, the disclosure of the analyzed information can be characterized with good evolution performance, however it presents absences of significant items in the accounting, as, for example, the lack of presentation of the values of the tax expenses / revenues - accounting errors, of the tax loss. not recognized - deferred expense reducer in the financial statements, in addition to little standardization of the information in the accounting reports over the years, so that the Mining sector is classified as excellent in view of the level of mandatory disclosure.