Pesquisa sobre redução nos custos de conformidade tributária e os investimentos no sistema público de escrituração digital SPED no Brasil

• Ano de defesa: 2013
• Autor(a) principal: Lima, Edson Sampaio de
• Orientador(a): Galegale, Napoleão Verardi
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Sistema Público de Escrituração Digital; SPED; Custo de conformidade; Análise de cluster; Receita Federal do Brasil; ATO
• Palavras-chave em Inglês: Public Digital Bookkeeping System; Cost of compliance; Cluster analysis; Internal Revenue Service of Brazil, Australian Taxation Office
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1564

The Public System of Digital Bookkeeping SPED was developed with the aim of enabling greater integration between the tax administrations themselves then between them and taxpayers through the use of technology and, consequently, the socioeconomic standard, in a unique environment, raising tax collection efficiency and ultimately reducing the costs of administration and compliance. The purpose of this research was to examine whether public investment directed to the establishment and maintenance of the project actually resulted in a reduction in the costs of tax compliance temporary and permanent. The random Survey method was not used as a mechanism for data collection. The questionnaire containing 22 questions was sustained in the forecasting model of regulatory impact developed and applied by the Australian Taxation Office ATO in your country, adapted to identify reduction in compliance costs related to three specific organizational aspects: People, Technology and Contracting Services Consulting. The questionnaire was emailed to 20 people with executive position or managers directly involved in the project in SPED size businesses and distinct segment. Responded to the survey 20 of the 20 companies. The data collected were analyzed through descriptive and exploratory, in the latter case using the cluster analysis. The survey approach has met both the qualitative and the quantitative research. The results indicate that the SPED caused an increase in compliance costs temporary and permanent, mainly due to the implementation strategy defined and applied solely by the public administration. The analysis also allowed evidence that public investments directed to the implementation and maintenance of SPED comparatively similar to private investments directed to the same end, which shows a tendency to shift costs of administration for compliance costs for taxpayers