Escrituração fiscal digital: reforma tributaria ou instrumento de controle da sonegação

Abstract

The present study aims to analyze and understand the SPED can be considered a form of tax reform , or whether it would merely an instrument to control tax evasion adopted by the government. To achieve this objective , a survey of bibliographical and documentary , based on books , magazines , internet sites , dissertations, theses and current legislation on the regulation of subjects studied , and their approach to the problem is of a qualitative nature and the method was performed used the scientific , defined as exploratory since the data were collected without any manipulation, and finally statistic given that we sought to answer the problem by comparing the obtained data and relating them to the question of questioning , even excepting the fact that comparable data were obtained from official sources , thereby increasing the credibility of the outcome. It follows that the SPED addition to serving as a way to curb evasion can also be considered a form of tax reform in order to achieve one of the pillars of this quest that is a modernization in the form of control of taxes, and thus one facilitator for both collectors loved , and for taxpayers, acting decisively on simplification and efficiency in the form of tax collection in the country , paving the way for future changes that may be glimpsed in the future as performing a broader tax reform .