RESEARCH ON REDUCING COSTS OF TAX COMPLIANCE AND INVESTMENTS IN PUBLIC SYSTEM OF BOOKKEEPING DIGITAL - SPED IN BRAZIL

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 unique environment, raising the tax collection efficiency and ultimately reducing the costs of administration and compliance. This article intends to analyze whether public investments directed to the establishment and maintenance of the project, actually resulted in a reduction in the costs of tax compliance temporary and permanent. Survey method was used as a non-random mechanism for data collection, with a developed questionnaire containing 22 questions based on the prediction model regulatory impact developed and applied by the Australian Taxation Office - ATO in your country, adapted to identify cost reduction compliance related to three specific organizational aspects: People, Technology and Procurement of Consulting Services. 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 18 of the 20 companies. 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 are comparatively similar to private investments directed to the same end, which shows a tendency to shift costs of administration for compliance costs for taxpayers. Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/623/submission/director/623-2394-1-DR.pdf