ADVANTAGES AND DISADVANTAGES OF THE DEPLOYMENT OF DIGITAL SYSTEM OF PUBLIC BOOKKEEPING ON A LARGE INDUSTRIAL COMPANY

Authors

  • Alex Eckert UCS - Universidade de Caxias do Sul
  • Eveline Cordova dos Santos UCS - Universidade de Caxias do Sul
  • Marlei Salete Mecca UCS - Universidade de Caxias do Sul
  • Roberto Biasio UCS - Universidade de Caxias do Sul

DOI:

https://doi.org/10.5380/rcc.v3i3.19699

Keywords:

SPED, Digital Bookkeeping Accounting. Digital Bookkeeping Tax. Digital Invoice.

Abstract

SPED is a new system of Federal Revenue in Brazil, according to facilitate the submission of additional obligations for businesses, will modernize and streamline the tax police. Currently SPED consists of three major groups: Electronic Invoicing, Bookkeeping and Tax Accounting Bookkeeping Digital Digital. Each of these groups has a specific purpose, but all have one goal, which is the unification of information sent to the tax authorities, now by digital means. This not only facilitates the control of the IRS on taxpayers, but also eases the way for taxpayers to submit tax obligations incidental thereto. This paper seeks to show a little of the operation of each stage of the new system and what has changed with the implementation of it. The objective is to identify and analyze the main advantages and disadvantages that have an industrial company with the establishment of SPED. The study was conducted in a large company in the industrial sector. We conclude that in the studied company, the new system has brought some disadvantages to the taxpayer, but also brought many advantages.

Author Biographies

Alex Eckert, UCS - Universidade de Caxias do Sul

Ciências Sociais Aplicadas

Ciências Contábeis

Eveline Cordova dos Santos, UCS - Universidade de Caxias do Sul

Ciências Sociais Aplicadas

Ciências Contábeis

Marlei Salete Mecca, UCS - Universidade de Caxias do Sul

Ciências Sociais Aplicadas

Ciências Contábeis

Roberto Biasio, UCS - Universidade de Caxias do Sul

Ciências Sociais Aplicadas

Ciências Contábeis

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Published

2011-10-21

How to Cite

Eckert, A., Santos, E. C. dos, Mecca, M. S., & Biasio, R. (2011). ADVANTAGES AND DISADVANTAGES OF THE DEPLOYMENT OF DIGITAL SYSTEM OF PUBLIC BOOKKEEPING ON A LARGE INDUSTRIAL COMPANY. Revista Contabilidade E Controladoria - RC&C, 3(3). https://doi.org/10.5380/rcc.v3i3.19699

Issue

Vol. 3 No. 3 (2011): Volume 3| Número 3| Set./Dez.| 2011

Section

Articles

License

Copyright (c) 2011 Revista Contabilidade e Controladoria - RC&C

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