MANAGEMENT ACCOUNTING AS A STRATEGIC TOOL FOR TAX PLANNING: LITERATURE REVIEW

Abstract

Justification/Problem: The growing demand for transparency, efficiency and accountability in public fiscal management has intensified the need for control mechanisms capable of ensuring compliance with legal standards and good governance. In this scenario, accounting auditing presents itself as an essential strategic tool for promoting fiscal responsibility, identifying failures, mitigating risks, and improving administrative processes in the Brazilian public sector.

Objective: This study aims to analyze the role of accounting auditing as a strategic instrument for the evaluation of fiscal responsibility in the public sector, highlighting its functions, benefits and challenges in the light of recent scientific production.

Methodology: An integrative literature review is carried out, based on studies published between 2021 and 2025, located in the MedLine, PubMed, Scopus, and Cochrane Library databases. The methodology adopted the PRISMA protocol to ensure transparency and rigor in the selection, screening and analysis of articles. Empirical and theoretical studies with a direct approach to accounting auditing and public fiscal management were considered.

Results and Discussions: It is observed that the accounting audit plays a central role in the inspection of budget execution, in the prevention of irregularities and in the strengthening of governance. The adoption of technologies and the technical qualification of auditors are pointed out as decisive factors for their effectiveness, although operational and structural challenges persist.

Conclusion: conclude that the strengthening of accounting auditing, combined with technological modernization and institutional commitment, is essential to consolidate a culture of fiscal responsibility and ensure an ethical, transparent and efficient public administration.