DOES THE ELECTRONIC GOVERNMENT (EFD) MINIMIZES TAX AGGRESSIVITY IN THE COLLECTION OF INDIRECT TAX (ICMS)?

• Autor(a) principal: Gomes, Antônio Paulo Machado
• Data de Publicação: 2022
• Outros Autores: Pereira, Victor Hugo, Cunha, Jacqueline Veneroso Alves da, Barbosa Neto, João Estevão
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10035
• topic: Tax Collection; Public Digital Bookkeeping System (SPED); Tax aggressiveness; Impuesto a la Circulación de Bienes y Servicios (ICMS); Sistema Público de Contabilidad Digital (SPED); Agresividad fiscal; Imposto sobre Circulação de Mercadorias e Serviços (ICMS); Planejamento Tributário; Sistema Público de Escrituração Digital (SPED); Agressividade Tributária

This study aimed to identify the relationship between the EFD-Fiscal and tax aggressiveness in collecting the Tax on the Circulation of Goods and Services (ICMS) of companies listed on B3. We verified in the sample, composed of 63 non-financial companies listed on B3 and ICMS taxpayers, as well as subject to the delivery of the EFD-Fiscal, whether the increase in the probability of inspection with the implementation of the EFD-Fiscal reduced tax aggressiveness with the rise in the effective ICMS rate. The period analyzed (between 2008 and 2010) corresponded to the year of implementation of the EFD-Fiscal. Using a statistical model through the Dif in Dif methodology, the results demonstrate that there is no statistical evidence that the EFD-Fiscal positively impacted the effective ICMS rate of the sample companies, contradicting the Theory of Evasion that the increase in the feeling of Audit avoids tax disobedience.