Contabilidade criativa: a questão das pedaladas fiscais no governo Dilma Rousseff

Abstract

This work aims to present what it is and how creative accounting (also known as Destructive Accounting) from theory to practice, and the harmful consequences of their use. The main goal is to analyze how the elements of creative accounting were used in the issue of "tax pedaled" by the federal government for years and it affected the deficit in the public accounts in Brazil under President Dilma Rousseff. Therefore, the methodology of the study is bibliographical, documentary and descriptive, with quantitative research approach. The results showed that rides are old practices, and always present between governors and presidents.