Efeitos da implantação do SPED Fiscal nos controles internos do setor fiscal

Abstract

The Fiscal Sped is a project that is part of the Federal Government's Growth Acceleration Program (PAC) that based on the integration of state tax authorities, by standardizing, streamlining and sharing of accounting and digital tax information, aims at integrating all the proceeding on invoices. This study sought to identify the effects of mandatory Fiscal Sped in internal controls of the fiscal sector of supermarkets opting for taxable income. The research is characterized as qualitative and quantitative, exploratory, bibliographical and used as a methodology to collect data through interviews with those responsible for fiscal area grocery stores located in the region of the Quarta Colonia of Italian Immigration/RS during the second half of 2015. In this research, seven responded to interview and had the quantified and qualified data for analysis. For the theoretical framework, we sought to understand the evolution of accounting in Brazil, the National Tax System, public digital bookkeeping system and the theoretical and practical aspects of Fiscal Sped. The results showed that all respondents have knowledge of the Fiscal Sped, but more than half claims to have no knowledge about the laws of that system. In addition, it was found that the implementation of the Fiscal Sped brought companies greater internal control, greater agility and security in the information generated. In general, it appears that at first the implementation of the Fiscal Sped represented a challenge to the interviewees, but when adapted to the changes recognized several benefits.