VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap
The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing tax compliance, was one of the main intentions with the implementation of SPED in Brazil. Thus, the need arose to understand its efficiency, as well as its impact on revenue. In this context, this stud...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina
2023-06-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/84913 |
| _version_ | 1797737606917652480 |
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| author | Luís Gustavo Chiarelli de Sousa Amaury José Rezende |
| author_facet | Luís Gustavo Chiarelli de Sousa Amaury José Rezende |
| author_sort | Luís Gustavo Chiarelli de Sousa |
| collection | DOAJ |
| description |
The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing tax compliance, was one of the main intentions with the implementation of SPED in Brazil. Thus, the need arose to understand its efficiency, as well as its impact on revenue. In this context, this study focused on assessing whether the implementation of SPED had an impact on the ICMS tax gap, from the perspective of tax auditors, using the PLS-SEM structural equation modeling technique. As a result, the significant influence of the tax gap determinants presented in the literature and SPED on the ICMS tax gap was observed, with emphasis on more agile and comprehensive inspections, greater access to taxpayer information, influence on the taxpayer's decision to reduce the portion of amounts to be withheld and the identification of those who declare amounts lower than those due, contributing with legislators and tax authorities in the development of policies to optimize collection.
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| first_indexed | 2024-03-12T13:30:51Z |
| format | Article |
| id | doaj.art-d25d1461b6f440c8b7997df31916e42b |
| institution | Directory Open Access Journal |
| issn | 1807-1821 2175-8069 |
| language | Portuguese |
| last_indexed | 2024-03-12T13:30:51Z |
| publishDate | 2023-06-01 |
| publisher | Universidade Federal de Santa Catarina |
| record_format | Article |
| series | Revista Contemporânea de Contabilidade |
| spelling | doaj.art-d25d1461b6f440c8b7997df31916e42b2023-08-24T12:57:13ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692023-06-01205410.5007/2175-8069.2023.e84913VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gapLuís Gustavo Chiarelli de Sousa0Amaury José Rezende1Universidade de São Paulo (USP)Universidade de São Paulo (USP) The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing tax compliance, was one of the main intentions with the implementation of SPED in Brazil. Thus, the need arose to understand its efficiency, as well as its impact on revenue. In this context, this study focused on assessing whether the implementation of SPED had an impact on the ICMS tax gap, from the perspective of tax auditors, using the PLS-SEM structural equation modeling technique. As a result, the significant influence of the tax gap determinants presented in the literature and SPED on the ICMS tax gap was observed, with emphasis on more agile and comprehensive inspections, greater access to taxpayer information, influence on the taxpayer's decision to reduce the portion of amounts to be withheld and the identification of those who declare amounts lower than those due, contributing with legislators and tax authorities in the development of policies to optimize collection. https://periodicos.ufsc.br/index.php/contabilidade/article/view/84913Tax gapSPED projectTax compliance |
| spellingShingle | Luís Gustavo Chiarelli de Sousa Amaury José Rezende VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap Revista Contemporânea de Contabilidade Tax gap SPED project Tax compliance |
| title | VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap |
| title_full | VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap |
| title_fullStr | VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap |
| title_full_unstemmed | VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap |
| title_short | VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap |
| title_sort | vat the effectivity of electronic tax compliance in the face of the determinants of the tax gap |
| topic | Tax gap SPED project Tax compliance |
| url | https://periodicos.ufsc.br/index.php/contabilidade/article/view/84913 |
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