Um estudo sobre os cruzamentos de informações contábeis e fiscais entre as obrigações tributárias federais acessórias

Abstract

The purpose of this study was to identify the perception of the accountants about the information crosses between the Digital Tax Authorization (EFD) and other ancillary declarations of the Federal Revenue Service. In order to reach this objective, the study used two methods, a case study in a Profit company presumed to verify the information cross-references between the Digital Tax Bookkeeping (EFD) and the other ancillary declarations, and the application of questionnaires directed to accounting in the city of Santana do Ipanema AL. The analysis of the data was done through a qualitative and quantitative approach, using the statistical software IBM SPSS Statistics 20. The results of the analysis revealed that the advent of SPED did not change the profitability of accounting offices and the obligation did not facilitate the counter jobs. For 87.5% of the counters interviewed SPED complicated the lives of entrepreneurs. The Digital Tax Bookkeeping has become an additional obligation for companies, presenting various information that is repeated in other ancillary obligations.