O papel do profissional de contabilidade quanto à responsabilidade social das empresas mediante as doações de IRPJ ao fundo dos direitos da criança e do adolescente

Abstract

Social responsibility has become an increasingly relevant topic today because it is one of the ways to combat social inequalities, and the accounting professional could not be outside of this reality in view of the various existing tax incentives that encourage the fight. to inequalities. The present study sought to identify the role of the accounting professional through the social responsibility of companies regarding the donation of corporate income taxes to the Fund for the Rights of Children and Adolescents. The research is characterized in terms of objectives as an exploratory research because it aims to provide greater familiarity with the problem and as for the approach, it is a mixed study in which the search for understanding a certain theme using quantitative methods that corresponds to the collection of data from a given population through a questionnaire. The results obtained demonstrate that there is a need for greater engagement of accounting professionals in the awareness of entrepreneurs about the possibility of donating the Income Tax due to the Fund for the Right of Children and Adolescents, thus assuming a posture of agent of social transformation. In this way, the accountant becomes an active agent of change, thus collaborating for a more inclusive society and stimulating the social role of companies.