publication . Article . 2016

REDUCING COSTS OF TAX COMPLIANCE AND INVESTMENTS IN PUBLIC SYSTEM OF DIGITAL BOOKKEEPING – SPED – IN BRAZIL

Edson Sampaio de Lima; Napoleão Verardi Galegale; Carlos Hideo Arima; Pedro Luiz Côrtes;
Open Access English
  • Published: 01 Apr 2016 Journal: Journal of Information Systems and Technology Management (issn: 1807-1775, Copyright policy)
  • Publisher: University of São Paulo
Abstract
The Public System of Digital Bookkeeping – SPED was developed with the intention of further integration between the tax administrations themselves, then between them and the taxpayers, through the use of technology and, consequently, socioeconomic data standard, in a single environment, raising the tax collection efficiency and reducing the costs of administration and compliance. This article intends to contribute to the analysis of public investments directed to the establishment and maintenance of the project, effectively resulted in a reduction in the costs of tax compliance, temporary and permanent. Survey method was used as a non-random mechanism for data c...
Subjects
free text keywords: Public Digital Bookkeeping System, Cost of Compliance, Australian Taxation, Office, Federal Revenue of Brasil, e-Gov., Technology (General), T1-995, Information technology, T58.5-58.64
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