Esocial: implantação e fiscalização
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/39535 |
Resumo: | The study was carried out in order to understand a little more about the implementation and supervision of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) which was created in 2014, decree nº 8373 with the purpose of unifying the sending of social security obligations and labor (BRAZIL, 2014). The implementation of the system was seen with great difficulty for its users, despite occurring gradually after its obligation, many companies still had problems with fulfilling their obligations, from this we see the need for supervision to monitor these companies so that can identify where errors are and can be corrected quickly and efficiently to avoid applying tricks. To carry out the study, a qualitative research modality was used that aims to delve deeper into a specific subject, in accordance with which a bibliographical research was used to obtain data from books, scientific articles and legislation relevant to the subject to justify this study. With the study it was concluded that the system came to benefit its users by simplifying the way in which the delivery of tax and social security obligations are sent and thus making the inspection work more agile, however it is observed that even with almost four years of their obligation, many companies still experience difficulties in using the system and result in losses due to inspection losses. |
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Esocial: implantação e fiscalizaçãoEsocialImplantaçãoFiscalizaçãoCNPQ::CIENCIAS SOCIAIS APLICADASThe study was carried out in order to understand a little more about the implementation and supervision of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) which was created in 2014, decree nº 8373 with the purpose of unifying the sending of social security obligations and labor (BRAZIL, 2014). The implementation of the system was seen with great difficulty for its users, despite occurring gradually after its obligation, many companies still had problems with fulfilling their obligations, from this we see the need for supervision to monitor these companies so that can identify where errors are and can be corrected quickly and efficiently to avoid applying tricks. To carry out the study, a qualitative research modality was used that aims to delve deeper into a specific subject, in accordance with which a bibliographical research was used to obtain data from books, scientific articles and legislation relevant to the subject to justify this study. With the study it was concluded that the system came to benefit its users by simplifying the way in which the delivery of tax and social security obligations are sent and thus making the inspection work more agile, however it is observed that even with almost four years of their obligation, many companies still experience difficulties in using the system and result in losses due to inspection losses.Trabalho de Conclusão de Curso (Graduação)O estudo foi realizado a fim de compreender um pouco mais sobre a implantação e fiscalização do Sistema de Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas (eSocial) que foi criado em 2014 decreto nº 8373 com a finalidade de unificar o envio das obrigações previdenciárias e trabalhistas (BRASIL, 2014). A implantação do sistema foi vista com bastante dificuldade pelos seus usuários apesar de ocorrer gradativamente após sua obrigatoriedade muitas empresas ainda tinham problemas com o cumprimento das obrigações, a partir disso vê se a necessidade da fiscalização para o monitoramento dessas empresas para que se possa identificar onde estão os erros e possam ser corrigidos de forma rápida e eficiente para evitar a aplicação de penalidades. Para a realização do estudo foi utilizada a modalidade de pesquisa qualitativa que visa aprofundar mais sobre um determinado assunto em consoante se utilizou a pesquisa bibliográfica para obtenção de dados de livros, artigos científicos e legislação pertinente ao assunto para justificar este estudo. Com o estudo entendeu-se que o sistema veio para beneficiar os seus usuários simplificando a forma em que a entrega das obrigações fiscais e previdenciárias são enviadas e com isso tornando o trabalho da fiscalização mais ágil, entretanto observa-se que mesmo com quase quatro anos de sua obrigatoriedade muitas empresas ainda passam por dificuldades na utilização do sistema e acabam sofrendo com as penalidades da fiscalização.Universidade Federal de UberlândiaBrasilCiências ContábeisMendes Neto, Edilberto Batistahttps://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4243246U6&tokenCaptchar=03AFcWeA4HYQk0BwvPvpbE2v2azxmiQpUXEzZlZptQLCC37pTPNl9FwzTbkT5lgZRRb_zxM6XcjQOKbfMZ5oZ60tAF47JrEry2KUtBforcRn_Mf2BAQTDtOxxfl3N6M6x4RYO0pYy3iFWafkQkmMGsrKIr1xuBWJmbpZ4GFDsBa3z38v5DrEam5C2BJ9SXOuWsHmgNS68SosCsA0Q1G18ijoZD5sPhOYmDLvIvhZUVRQnI_RUS_NpoPmQuNNJvpkhl8mkpVLoz_BrbHUU2i3pt8R-8LDwVHSfnXEWLbPi9yo-A76L72wqNAd9iGbd7ABZjK7X-ccpOMfCfdScdUJgUqtrpu4WBENHxcB2rquoxqjVxFZza2oyU-RkXbE8zWMN0lRARDOgSFQsMSjEADGlu7l_3yr_pnHQQMhipFvwuCQ0tSGq-tRoLmDaNdhSreCym7uzHosYf9OS_tGXUFq0eGJ6L8LrR7kmELf4J1_5ia2_wv1rkfEbB9_rtADtdAwV19dr31dXz6pcwew-9ztj6J1WygZROxVpQy08Zxt-f4kLtd-kOUr05cxlTkRezSRKStzqmg4YusvzNFerreira, Karen Alves2023-11-28T14:51:38Z2023-11-28T14:51:38Z2023-10-11info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisapplication/pdfFERREIRA, Karen Alves. Esocial: implantação e fiscalização. 2023. 22 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2023.https://repositorio.ufu.br/handle/123456789/39535porhttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2023-11-29T06:15:41Zoai:repositorio.ufu.br:123456789/39535Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2023-11-29T06:15:41Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Esocial: implantação e fiscalização |
title |
Esocial: implantação e fiscalização |
spellingShingle |
Esocial: implantação e fiscalização Ferreira, Karen Alves Esocial Implantação Fiscalização CNPQ::CIENCIAS SOCIAIS APLICADAS |
title_short |
Esocial: implantação e fiscalização |
title_full |
Esocial: implantação e fiscalização |
title_fullStr |
Esocial: implantação e fiscalização |
title_full_unstemmed |
Esocial: implantação e fiscalização |
title_sort |
Esocial: implantação e fiscalização |
author |
Ferreira, Karen Alves |
author_facet |
Ferreira, Karen Alves |
author_role |
author |
dc.contributor.none.fl_str_mv |
Mendes Neto, Edilberto Batista https://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4243246U6&tokenCaptchar=03AFcWeA4HYQk0BwvPvpbE2v2azxmiQpUXEzZlZptQLCC37pTPNl9FwzTbkT5lgZRRb_zxM6XcjQOKbfMZ5oZ60tAF47JrEry2KUtBforcRn_Mf2BAQTDtOxxfl3N6M6x4RYO0pYy3iFWafkQkmMGsrKIr1xuBWJmbpZ4GFDsBa3z38v5DrEam5C2BJ9SXOuWsHmgNS68SosCsA0Q1G18ijoZD5sPhOYmDLvIvhZUVRQnI_RUS_NpoPmQuNNJvpkhl8mkpVLoz_BrbHUU2i3pt8R-8LDwVHSfnXEWLbPi9yo-A76L72wqNAd9iGbd7ABZjK7X-ccpOMfCfdScdUJgUqtrpu4WBENHxcB2rquoxqjVxFZza2oyU-RkXbE8zWMN0lRARDOgSFQsMSjEADGlu7l_3yr_pnHQQMhipFvwuCQ0tSGq-tRoLmDaNdhSreCym7uzHosYf9OS_tGXUFq0eGJ6L8LrR7kmELf4J1_5ia2_wv1rkfEbB9_rtADtdAwV19dr31dXz6pcwew-9ztj6J1WygZROxVpQy08Zxt-f4kLtd-kOUr05cxlTkRezSRKStzqmg4YusvzN |
dc.contributor.author.fl_str_mv |
Ferreira, Karen Alves |
dc.subject.por.fl_str_mv |
Esocial Implantação Fiscalização CNPQ::CIENCIAS SOCIAIS APLICADAS |
topic |
Esocial Implantação Fiscalização CNPQ::CIENCIAS SOCIAIS APLICADAS |
description |
The study was carried out in order to understand a little more about the implementation and supervision of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) which was created in 2014, decree nº 8373 with the purpose of unifying the sending of social security obligations and labor (BRAZIL, 2014). The implementation of the system was seen with great difficulty for its users, despite occurring gradually after its obligation, many companies still had problems with fulfilling their obligations, from this we see the need for supervision to monitor these companies so that can identify where errors are and can be corrected quickly and efficiently to avoid applying tricks. To carry out the study, a qualitative research modality was used that aims to delve deeper into a specific subject, in accordance with which a bibliographical research was used to obtain data from books, scientific articles and legislation relevant to the subject to justify this study. With the study it was concluded that the system came to benefit its users by simplifying the way in which the delivery of tax and social security obligations are sent and thus making the inspection work more agile, however it is observed that even with almost four years of their obligation, many companies still experience difficulties in using the system and result in losses due to inspection losses. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-11-28T14:51:38Z 2023-11-28T14:51:38Z 2023-10-11 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/bachelorThesis |
format |
bachelorThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
FERREIRA, Karen Alves. Esocial: implantação e fiscalização. 2023. 22 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2023. https://repositorio.ufu.br/handle/123456789/39535 |
identifier_str_mv |
FERREIRA, Karen Alves. Esocial: implantação e fiscalização. 2023. 22 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2023. |
url |
https://repositorio.ufu.br/handle/123456789/39535 |
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por |
language |
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http://creativecommons.org/licenses/by-nc-nd/3.0/us/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-nd/3.0/us/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Ciências Contábeis |
publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Ciências Contábeis |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
instname_str |
Universidade Federal de Uberlândia (UFU) |
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UFU |
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UFU |
reponame_str |
Repositório Institucional da UFU |
collection |
Repositório Institucional da UFU |
repository.name.fl_str_mv |
Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
repository.mail.fl_str_mv |
diinf@dirbi.ufu.br |
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1805569633570258944 |