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Abstract The general purpose of this article was to make a comparative analysis of the perceptions of entering and graduating Accounting students in relation to the tax burden in Brazil. To achieve the purpose, a descriptive study was performed with a quantitative approach and a questionnaire was used, applied to the first three and last three periods of the Accounting course at a Federal University in Minas Gerais. This questionnaire was designed with three blocks, the first designed to collect data on the sample profile, and the last two consisting of questions about the tax burden. In data analysis, we used the Student's t test to verify the presence or absence of statistics significance between the different responses of the groups. The results suggest that there were few significant differences between the perceptions of beginner sand seniors graduating students in relation to the tax burden in Brazil and, therefore, the condition of senior has not given the students more knowledge in relation to beginners. Furthermore, it was found that the graduating students are more pessimistic about the tax system than the beginners. Author Biographies Geordana Mendonça Curcino, Universidade Federal de Uberlândia Graduanda do curso de Ciências Contábeis pela Universidade Federal de Uberlândia. Lucimar Antônio Cabral de Ávila, Universidade Federal de Uberlândia Possui graduação em Ciências Contábeis, Especialização em Contabilidade e Controladoria, Mestrado em Desenvolvimento Econômico e é Doutorando em Administração de Empresas pela Fundação Getúlio Vargas (EAESP/FGV). Professor da Faculdade de Ciências Contábeis da Universidade Federal de Uberlândia (FACIC/UFU).  Rodrigo Fernandes Malaquias, Universidade Federal de Uberlândia Possui graduação em Ciências Contábeis, Especialização em Controladoria e Finanças, Mestrado em Administração e Doutorado em Administração de Empresas pela Fundação Getúlio Vargas (EAESP/FGV). Professor da Faculdade de Ciências Contábeis da Universidade Federal de Uberlândia (FACIC/UFU). Downloads PDF (Português (Brasil)) Published 2013-04-03 How to Cite Curcino, G. M., Ávila, L. A. C. de, & Malaquias, R. F. (2013). Accounting students’ perception of the tax burden in Brazil: a comparative study between freshmen and senior students. Revista Catarinense Da Ciência Contábil, 12(34), p. 66–79. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1412 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 34 (2013): Dezembro-Março Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. 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