Effects of the electronic invoice program on the increase of state collection

• Autor(a) principal: Vieira, Patrícia Araújo
• Data de Publicação: 2019
• Outros Autores: Pimenta, Daiana Paula, Cruz, Alethéia Ferreira da, Souza, Eliane Moreira Sá de
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/78512
• topic: public fiscal policy; electronic invoice; state collection.; política pública fiscal; Factura Electrónica; recaudación del estado.; política pública fiscal; Nota Fiscal eletrônica; arrecadação do Estado.

This article aims to verify if the implementation of the Electronic Invoice program (NF-e), generated an increase in the collection in the state of Goiás, Brazil. For the research, means test analysis (t-test) was used along with the estimation of regressions difference-in-differences. The results indicated that the average collection in the state of Goiás was statistically higher in the period after the implementation of NF-e and that the increase in the collection from companies required to issue NF-e was superior to the collection from those not required to during the period of investigation. Therefore, although the main focus of NF-e is not the increase in tax collection, it can be observed that the institutionalization of a program of standardization and sharing of fiscal documents included improvements in the inspection processes of the tax administration, increasing the collection of state taxes through the reduction of tax default.