Public digital bookkeeping system: Launch of the NF-e

Authors

DOI:

https://doi.org/10.33448/rsd-v9i7.4723

Keywords:

Accounting; Companies; Invoice.

Abstract

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.

Author Biographies

David Nogueira Silva Marzzoni, Federal University of the South and Southeast of Pará

Studying Master in Public Administration at the Federal University of Santa Maria (2020). Studying Specialization in Public and Tax Management at the Federal University of the South and Southeast of Pará (2019). Specialist in Public Accounting and Fiscal Responsibility by the International University Center (2018). Bachelor of Accounting Sciences at the Federal University of the South and Southeast of Pará (2018). Bachelor of Business Administration from Universidade Norte do Paraná (2016). With professional experience in teaching career.

Elaine Javorski Souza, Federal University of the South and Southeast of Pará

PhD in Communication and Media Sociology from the University of Coimbra (2016). Graduated in Social Communication - Journalism from the State University of Ponta Grossa (2000) and Master in Communication and Cultural Industries from the Catholic University of Portugal (2004), specializing in Journalism Studies at the Federal University of Santa Catarina (2002). He has professional experience in radio, television, printed newspaper and press relations with works carried out in Brazil, Portugal and Spain. In the academic field, she was coordinator of the Journalism course at Faculdades Santa Amélia (Ponta Grossa) collaborating professor at the State University of Ponta Grossa and a research professor at the Journalism and Advertising course at Centro Universitário UniBrasil (Curitiba). She is currently an adjunct professor at the Institute of Applied Social Sciences at the Federal University of the South and Southeast of Pará. Her main research themes are the interfaces between media, interculturality, migratory flows and citizenship.

References

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Published

17/06/2020

How to Cite

MARZZONI, D. N. S.; SOUZA, E. J. Public digital bookkeeping system: Launch of the NF-e. Research, Society and Development, [S. l.], v. 9, n. 7, p. e837974723, 2020. DOI: 10.33448/rsd-v9i7.4723. Disponível em: https://rsdjournal.org/index.php/rsd/article/view/4723. Acesso em: 15 jan. 2025.

Issue

Vol. 9 No. 7

Section

Human and Social Sciences

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