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- Title
A ESCRITURAÇÃO FISCAL DIGITAL (EFD) MINIMIZA A AGRESSIVIDADE TRIBUTÁRIA NO RECOLHIMENTO DO IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS E SERVIÇOS (ICMS)?
- Authors
Machado Gomes, Antônio Paulo; Hugo Pereira, Victor; Alves da Cunha, Jacqueline Veneroso; Barbosa Neto, João Estevão
- Abstract
This study aimed to identify the relationship between the EFD-Fiscal and tax aggressiveness in collecting the Tax on the Circulation of Goods and Services (ICMS) of companies listed on B3. We verified in the sample, composed of 63 non-financial companies listed on B3 and ICMS taxpayers, as well as subject to the delivery of the EFD-Fiscal, whether the increase in the probability of inspection with the implementation of the EFD-Fiscal reduced tax aggressiveness with the rise in the effective ICMS rate. The period analyzed (between 2008 and 2010) corresponded to the year of implementation of the EFD-Fiscal. Using a statistical model through the Dif in Dif methodology, the results demonstrate that there is no statistical evidence that the EFD-Fiscal positively impacted the effective ICMS rate of the sample companies, contradicting the Theory of Evasion that the increase in the feeling of Audit avoids tax disobedience.
- Subjects
VALUE-added tax; TAX collection; TAX auditing; STATISTICAL models; TAXATION; BOOKKEEPING
- Publication
Revista Universo Contábil, 2021, Vol 17, Issue 2, p99
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2021209