The work provides an analysis of the quality of the service provided and the real behavior of the accounting offices in the municipality of Dores do Indaiá/MG, in the process of collecting taxes in the city, highlighting the role of accountants, fulfilling their social function, in the sense of awareness, guidance and clarification to their companies/clients and the population, on the importance of such a process; a conceptualization of the genre Tax and its species, main characteristics, and its importance in the relationship between taxpayer and collecting entity. The use of Extrafiscality as a tool that uses the proceeds of tax collection for purposes other than merely tax collection.

Tax management, which is one of the most important actions to be carried out within organizations, because through well-designed tax planning they can have extremely positive impacts, given that Brazil has one of the highest tax burdens in the world, and that accounting professionals can be a key element in this. Aimed at students, researchers and lecturers from a variety of courses such as: Accounting, Law, Administration, etc.

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