O impacto das tecnologias do governo digital – projeto SPED

Abstract

The competitiveness of firms globalized world requires more flexibility and security of information that are transferred to its users. For the regulatory agencies is no different, before the flow of information and the time it takes to get them, it became necessary to develop a single, standardized and able to validate the information in a cross that met the three spheres of government : state, county and revenue. In this new context in the tax area of Brazil, this study aimed to analyze the impact that the accession of the new system (SPED) brought to accounting firms. The methodological process used to develop this study was a qualitative approach, framing it as descriptive and exploratory, where the procedure was performed a case study limited to an accounting firm located in Natal / RN. After data collection, they were analyzed and showed that the impacts expand the various areas that are related to the process, ie, the taxpayer involved, IT (Information Technology) and professional accounting. Negative impacts perceived by respondents, the same, ranging from the unpreparedness of the companies that develop software, such as difficulties of employees in technical knowledge about the layout of the file, due to its complexity. But even according to the analysis of the results were pointed out several benefits offered by the new system, where it provides more confidence in the information provided, unfair competition and decrease in the reduction of loopholes for tax evasion. After the study concluded that the SPED came to bring benefits to society as a whole, because it improves the relationship between taxpayer and tax authorities and highlights the presence of the accounting professional as a facilitator in the process of decision making.