Sistemas de controle interno na prevenção de irregularidades fiscais em pequenas e médias empresas: uma revisão de literatura

Abstract

Micro, small, and medium-sized enterprises (MSMEs) represent a significant portion of the Brazilian economy; although they benefit from simplified tax regimes and legal incentives, they still face challenges regarding tax compliance due to the constant complexity and dynamic nature of tax legislation. In this context, this study aimed to analyze, in light of the scientific literature, how internal control systems are addressed in the context of preventing tax irregularities in small and medium-sized enterprises. Methodologically, the study consisted of a literature review based on the analysis of scientific publications, legislation, and institutional reports published between 2015 and 2025. The analysis revealed that the studies consulted indicate that internal control mechanisms, when implemented systematically, can contribute to mitigating tax risks, improving the quality of accounting information, and strengthening corporate governance. It was found that scientific literature attributes a significant role to internal controls in promoting tax compliance and organizational governance, suggesting that their adoption can serve as a key tool to support the management of small and medium-sized enterprises.