TAX ACCOUNTING: A Discourse Analysis of Improper Tribute

The purpose of this article is to apply discourse analysis to the problems of improper tribute, and the solution through the legal figure of the refund of overpayment. The answers found in this analysis were applied in the elucidation of accounting procedures. We used descriptive research, legal dialectics and discourse analysis, along with aspects of tax accounting to address the identification of relevant aspects of the improper tax. The main base is discourse analysis to identify the problem of improper tax. The results show that, from the analysis of speech into five categories presented at the National Tax Code, it was possible to analyze the different discourses of the authors and researchers of the tax law. Face to Accounting Procedures Committee 25, it can be stated that the duly recognized and paid by the taxpayer undue tax regardless of its source for this payment does not constitute a contingent asset.