Fiscal network in Santa Catarina: Tool to combat tax evasion and the perception of professionals in the field

The study analyzes the perception of tax professionals about the efficiency of the SEFAZ-SC tax network in combating tax evasion. Based on a descriptive approach, it involved sending a questionnaire to 4 professionals active in the area. Participants, mainly tax auditors and accountants, agreed on the importance of organizing taxpayers for tax compliance. They identified the main inconsistencies, such as omission of income and submission of declarations. The fiscal mesh application was positively perceived due to its automation, despite challenges such as resistance from some accountants. The reasons for tax evasion included the search for competitive advantage and lack of financial management. There was consensus on the increase in revenue and reduction in tax evasion with the application. It is concluded that the tax network and the application have been effective, although there are challenges to overcome, such as professional resistance and the need for tax awareness.