Relevância do estudo e domínio em contabilidade tributária para alunos do curso de ciências contábeis da Universidade Federal de Alagoas

Abstract

The present work seeks to investigate: what is the perception of the relevance and mastery ofknowledge in tax accounting/tax planning perceived and demonstrated by students of theAccounting Sciences course at the Federal University of Alagoas (UFAL) at the momentwhen they approach the conclusion of graduation. The methodology used is classified asquantitative, descriptive and survey, with the use of a questionnaire applied to students of theninth and tenth periods of the Accounting Sciences Course at the Federal University ofAlagoas. The results demonstrate that the relevance of Tax Accounting in the futureprofessional performance is evident for the students. Tax Accounting is seen by mostparticipants as another tool for professional practice and, although they intend to specialize inthe area, they do not intend it to be their main specialty. Regarding the retention of acquiredknowledge, we realized that elementary concepts were not assimilated by many of theparticipants, a result possibly due to the little reading on the subject admitted by the students.