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dos Santos, J, Filho, JFR, Lagioia, U, Filho, BFA and Ara˙jo, IJCD (2009)

Applications of the Newcomb-Benford law in the tax audit of the service tax (ISS)

Revista Contabilidade & Finanšas 20(49), pp. 63-78.

ISSN/ISBN: Not available at this time. DOI: 10.1590/S1519-70772009000100006

Note - this is a foreign language paper: POR

Abstract: This paper aimed to check if the quantitative accounting model based on the Newcomb-Benford Law (NB-law) is applicable to ISS tax auditing. For this purpose, the result of the quantitative accounting model was confronted with the result of the accounting-fiscal audit registered in the Final Fiscalization report elaborated by the tax authorities of a municipal government in a city in the Brazilian Northeast. A case study was carried out in a publicity company and the analysis period covers the receipts (NFs) issued between 2002 and 2005.

@article{, title={Applications of the Newcomb-Benford law in the tax audit of the service tax (ISS)}, author={dos Santos, Josenildo and Ribeiro Filho, Jos{\'e} Francisco and Lagioia, Umbelina and Alves Filho, Bartolomeu Figueiredo and Ara{\'u}jo, Ivson Jos{\'e} Caldas de}, journal={Revista Contabilidade \& Finan{\c{c}}as}, volume={20}, number={49}, pages={63--78}, year={2009}, publisher={SciELO Brasil}, URL={}, DOI={10.1590/S1519-70772009000100006}, }

Reference Type: Journal Article

Subject Area(s): Accounting