Public digital bookkeeping system: Launch of the NF-e
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/4723 |
Resumo: | Until the mid-2000s, there was a specific failure in Brazil to collect very strong taxes, which is called tax evasion (or tax evasion). To correct the gap and integrate taxpayer data with municipal, state and federal tax authorities, SPED (Public Digital Bookkeeping System) was implemented through a national agreement of the tax authorities, thus promoting the sharing of accounting and tax information. The Electronic Invoice (NF-e) one of the tools of SPED and object of study of this research, aims to legalize an operation of circulation of goods or services, performing the simplification of the processes required by law, thus seeking uniformity and precision in the information transmitted to the tax authorities. In this way, the present work presents a research about the structure of SPED and the degree of competence of those involved in issuing the NF-e. The methodological approach used was a bibliographic review to legitimize the development of the study, followed by an exploratory research that follows standardized models of investigation. Data collection was carried out by means of an objective questionnaire, personally delivered to 40 companies in the trade branch in the City of Marabá - PA, which had the purpose of showing if the invoice was being correctly issued. As a conclusion, the description of the entire NF-e processing, the degree of knowledge of those involved in the NF-e issue, and the importance of companies to implement periodic and in-depth training on SPED are highlighted. |
id |
UNIFEI_4b993f3e5f6ce16e3219fe1d1ed33e84 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/4723 |
network_acronym_str |
UNIFEI |
network_name_str |
Research, Society and Development |
repository_id_str |
|
spelling |
Public digital bookkeeping system: Launch of the NF-eSistema público de contabilidad digital: lanzamiento de la NF-eSistema público de escrituração digital: Lançamento da NF-eAccountingCompaniesInvoice.ContabilidadCompañíasNota fiscal.ContabilidadeEmpresasNota Fiscal.Until the mid-2000s, there was a specific failure in Brazil to collect very strong taxes, which is called tax evasion (or tax evasion). To correct the gap and integrate taxpayer data with municipal, state and federal tax authorities, SPED (Public Digital Bookkeeping System) was implemented through a national agreement of the tax authorities, thus promoting the sharing of accounting and tax information. The Electronic Invoice (NF-e) one of the tools of SPED and object of study of this research, aims to legalize an operation of circulation of goods or services, performing the simplification of the processes required by law, thus seeking uniformity and precision in the information transmitted to the tax authorities. In this way, the present work presents a research about the structure of SPED and the degree of competence of those involved in issuing the NF-e. The methodological approach used was a bibliographic review to legitimize the development of the study, followed by an exploratory research that follows standardized models of investigation. Data collection was carried out by means of an objective questionnaire, personally delivered to 40 companies in the trade branch in the City of Marabá - PA, which had the purpose of showing if the invoice was being correctly issued. As a conclusion, the description of the entire NF-e processing, the degree of knowledge of those involved in the NF-e issue, and the importance of companies to implement periodic and in-depth training on SPED are highlighted.Hasta mediados de la década de 2000, hubo un fracaso específico en Brasil para recaudar impuestos muy fuertes, lo que se denomina evasión fiscal (o evasión fiscal). Para corregir la brecha e integrar los datos de los contribuyentes con las autoridades fiscales municipales, estatales y federales, se implementó el SPED (Public Digital Bookkeeping System) a través de un acuerdo nacional de las autoridades fiscales, promoviendo así el intercambio de información contable y fiscal. La Factura Electrónica (NF-e), una de las herramientas de SPED y objeto de estudio de esta investigación, tiene como objetivo legalizar una operación de circulación de bienes o servicios, realizando la simplificación de los procesos requeridos por la ley, buscando así la uniformidad y precisión en el información transmitida a las autoridades fiscales. De esta manera, el presente trabajo presenta una investigación sobre la estructura de SPED y el grado de competencia de quienes participan en la emisión de la NF-e. El enfoque metodológico utilizado fue una revisión bibliográfica para legitimar el desarrollo del estudio, seguida de una investigación exploratoria que sigue modelos estandarizados de investigación. La recolección de datos se realizó mediante un cuestionario objetivo, entregado personalmente a 40 empresas de la sucursal comercial de la Ciudad de Marabá - PA, que tenía el propósito de mostrar si la factura se emitía correctamente. Como conclusión, se destaca la descripción de todo el procesamiento de NF-e, el grado de conocimiento de los involucrados en el tema de NF-e, y la importancia de las empresas para implementar capacitación periódica y profunda sobre SPED.Até meados dos anos dois mil, havia no Brasil uma falha especifica de arrecadação muito forte, a qual se designa sonegação (ou evasão fiscal). Para corrigir a lacuna e integrar os dados dos contribuintes ao fisco municipal, estadual e federal, foi implantado através de um acordo nacional das autoridades tributárias o SPED (Sistema Público de Escrituração Digital), dessa forma, promovendo o compartilhamento das informações contábeis e fiscais. A Nota Fiscal Eletrônica (NF-e) uma das ferramentas do SPED e objeto de estudo dessa pesquisa, tem como proposito legalizar uma operação de circulação de mercadorias ou serviços, realizando a simplificação dos processos exigidos em lei, buscando assim a uniformização e precisão no conteúdo das informações transmitidas ao fisco. Desse modo o presente trabalho apresenta uma pesquisa sobre a estrutura do SPED e o grau de competência dos envolvidos na emissão da NF-e. O percurso metodológico utilizado foi uma revisão bibliográfica para legitimar o desenvolvimento do estudo, em seguida uma pesquisa exploratória que segue modelos padronizados de investigação. A coleta de dados foi realizada por meio de um questionário objetivo, entregue pessoalmente a 40 empresas do ramo de comércio na Cidade de Marabá – PA, que teve a finalidade de evidenciar se a nota fiscal estava sendo emitida corretamente. Como conclusão, ressalta-se a descrição de todo o processamento da NF-e, o grau de conhecimento dos envolvidos pela emissão NF-e, e a importância das empresas de implantar treinamentos periódicos e aprofundados sobre o SPED.Research, Society and Development2020-06-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/472310.33448/rsd-v9i7.4723Research, Society and Development; Vol. 9 No. 7; e837974723Research, Society and Development; Vol. 9 Núm. 7; e837974723Research, Society and Development; v. 9 n. 7; e8379747232525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/4723/4262Copyright (c) 2020 David Nogueira Silva Marzzoni, Elaine Souza Javorskiinfo:eu-repo/semantics/openAccessMarzzoni, David Nogueira SilvaSouza, Elaine Javorski2020-08-20T18:05:03Zoai:ojs.pkp.sfu.ca:article/4723Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:28:28.731232Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Public digital bookkeeping system: Launch of the NF-e Sistema público de contabilidad digital: lanzamiento de la NF-e Sistema público de escrituração digital: Lançamento da NF-e |
title |
Public digital bookkeeping system: Launch of the NF-e |
spellingShingle |
Public digital bookkeeping system: Launch of the NF-e Marzzoni, David Nogueira Silva Accounting Companies Invoice. Contabilidad Compañías Nota fiscal. Contabilidade Empresas Nota Fiscal. |
title_short |
Public digital bookkeeping system: Launch of the NF-e |
title_full |
Public digital bookkeeping system: Launch of the NF-e |
title_fullStr |
Public digital bookkeeping system: Launch of the NF-e |
title_full_unstemmed |
Public digital bookkeeping system: Launch of the NF-e |
title_sort |
Public digital bookkeeping system: Launch of the NF-e |
author |
Marzzoni, David Nogueira Silva |
author_facet |
Marzzoni, David Nogueira Silva Souza, Elaine Javorski |
author_role |
author |
author2 |
Souza, Elaine Javorski |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Marzzoni, David Nogueira Silva Souza, Elaine Javorski |
dc.subject.por.fl_str_mv |
Accounting Companies Invoice. Contabilidad Compañías Nota fiscal. Contabilidade Empresas Nota Fiscal. |
topic |
Accounting Companies Invoice. Contabilidad Compañías Nota fiscal. Contabilidade Empresas Nota Fiscal. |
description |
Until the mid-2000s, there was a specific failure in Brazil to collect very strong taxes, which is called tax evasion (or tax evasion). To correct the gap and integrate taxpayer data with municipal, state and federal tax authorities, SPED (Public Digital Bookkeeping System) was implemented through a national agreement of the tax authorities, thus promoting the sharing of accounting and tax information. The Electronic Invoice (NF-e) one of the tools of SPED and object of study of this research, aims to legalize an operation of circulation of goods or services, performing the simplification of the processes required by law, thus seeking uniformity and precision in the information transmitted to the tax authorities. In this way, the present work presents a research about the structure of SPED and the degree of competence of those involved in issuing the NF-e. The methodological approach used was a bibliographic review to legitimize the development of the study, followed by an exploratory research that follows standardized models of investigation. Data collection was carried out by means of an objective questionnaire, personally delivered to 40 companies in the trade branch in the City of Marabá - PA, which had the purpose of showing if the invoice was being correctly issued. As a conclusion, the description of the entire NF-e processing, the degree of knowledge of those involved in the NF-e issue, and the importance of companies to implement periodic and in-depth training on SPED are highlighted. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-06-17 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/4723 10.33448/rsd-v9i7.4723 |
url |
https://rsdjournal.org/index.php/rsd/article/view/4723 |
identifier_str_mv |
10.33448/rsd-v9i7.4723 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/4723/4262 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 David Nogueira Silva Marzzoni, Elaine Souza Javorski info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 David Nogueira Silva Marzzoni, Elaine Souza Javorski |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 9 No. 7; e837974723 Research, Society and Development; Vol. 9 Núm. 7; e837974723 Research, Society and Development; v. 9 n. 7; e837974723 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
_version_ |
1797052778577657856 |