Obrigações tributárias acessórias: percepções em relação ao ensino no curso de Ciências Contábeis

Abstract

The study aimed to analyze the perception of students and teachers about the teaching of content related to accessory tax obligations in the Accounting Science course at the Federal University of Uberlândia, Pontal campus. The research is descriptive in nature, with a quantitative approach to data analysis. The data were collected through questionnaires, with 84 answers from the students and nine answers from the faculty. The results show that the students do not feel prepared to work with the accessory tax obligations, just as there are teachers who do not feel qualified to teach subjects that work with the theme. Among the teaching strategies to address issues that include accessory tax obligations, there is parity between the views of students and teachers, who highlighted lectures and lecture classes as being the most used. It was observed that the course offers a basic understanding of these obligations, and there are students and teachers who consider that the contents offered are satisfactory for the labor market, while others classified them as unsatisfactory. In general, the students and teachers believe in the importance of teaching the obligations, including showing interest in extracurricular activities to expand this knowledge.