Nota fiscal eletrônica reduz custos para o contribuinte?

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Cardoso, Ricardo Lopes
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This study aims to investigate whether the adoption of electronic documents, a reality whose obligation is growing in Brazil, is accompanied by a reduction on the compliance costs. The author searched theoretical references in several areas: in Tax Law and Civil Law, in Applied Mathematics, in Information Technology, and finally, in Accounting. From Civil Law came the concepts of document, which together with concepts of Mathematics and Information Theory allow the construction of the notion of an Electronic Document. From Tax Law came the concepts relating to taxes in the Brazilian legal system, and their associated obligations (principal and accessory). In Accounting were sought definitions of compliance and transaction costs so that it was possible to assess how much it costs for a company to comply with the accessory tax obligations in Brazil, especially in regard to the use of electronic tax documents. The study was limited in the Electronic Invoice (Nota Fiscal Eletrônica) that in Brazil can be used in operations of movement of goods in lieu of the traditional document that traditionally has existed for decades in Brazil, the Nota Fiscal Modelo 1 or 1-A. Quantitative information was researched with Brazilian companies, and the final conclusion is that there is evidence that justify the assertion that the use of electronic documents is cheaper than using paper documents, by comparing the transaction costs associated with the Note Fiscal Model 1 or 1-A and the Electronic Invoice.

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