Práticas de Controle Interno e Prevenção da Evasão Fiscal: Um Estudo de Caso na Empresa Modelo

This study aims to analyze the relevance of internal control practices as an instrument for preventing tax evasion in business organizations, based on a case study conducted at a company referred to as Modelo. In a context marked by increasing tax complexity and intensified oversight by government authorities, it is essential for companies to adopt effective internal control mechanisms capable of ensuring tax compliance, the integrity of accounting information, and the mitigation of operational risks. The research is based on the premise that internal control should not be understood merely as an oversight instrument, but rather as a strategic element aimed at promoting corporate governance, transparency, and organizational ethics. Accordingly, the study seeks to understand how the implementation and strengthening of such controls can contribute to reducing irregular practices, such as tax evasion, which compromises not only a company’s financial health but also its reputation in the market. Methodologically, the study is characterized as applied research with a qualitative approach and descriptive objective, conducted through a single-case study. Data were collected through semi-structured interviews with employees from the administrative, accounting, and financial departments, as well as through documentary analysis of the organization’s tax records and internal reports. Direct observations of operational routines were also conducted, allowing for a more in-depth understanding of the internal processes adopted by the company. The results showed that, although the organization has a basic internal control structure, significant weaknesses remain in its processes, such as the lack of standardization in tax records and the occurrence of sales without the proper issuance of tax documents, which represents a potential risk of tax evasion. In addition, the study identified the need for greater integration among departments and employee training in tax compliance practices. It is concluded that strengthening internal controls, combined with the implementation of governance practices and the use of management technologies, significantly contributes to preventing tax evasion, promoting greater security, transparency, and economic sustainability for the organization.