Efeitos do programa de Nota Fiscal eletrônica sobre o aumento da arrecadação do Estado

Patrícia Araújo Vieira,Eliane Moreira Sá De Souza,Alethéia Ferreira Da Cruz,Daiana Paula Pimenta

doi:10.1590/0034-761220170077

Patrícia Araújo Vieira, Eliane Moreira Sá De Souza + Show 2 more

Open Access

https://doi.org/10.1590/0034-761220170077

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Abstract

Resumo O objetivo deste artigo é verificar se a implantação do programa de Nota Fiscal eletrônica (NF-e) gerou como consequência algum incremento na arrecadação do Estado de Goiás. Para tanto, utilizaram-se testes de médias e estimação de regressões difference-in-differences. Os resultados indicaram que a média de arrecadação no Estado de Goiás é estatisticamente superior no período posterior à implantação da NF-e e que o aumento da arrecadação das empresas obrigadas a emitir NF-e foi maior do que o daquelas que não são obrigadas. Assim, apesar do foco principal da NF-e não ser o aumento da arrecadação, pode-se observar que a institucionalização de um programa para padronização e compartilhamento dos documentos fiscais incluiu melhorias nos processos de fiscalização da administração tributária, aumentando a arrecadação do Estado por meio da redução da inadimplência.

Highlights

The Electronic Invoice is a federal program prepared by the country’s tax administration to institute a unified model for electronic invoices throughout the country, substituting paper invoices in the industrial and wholesale sectors (Receita Federal do Brasil [RFB], 2007).This program’s main objective is to modernize Brazilian tax administration by reducing bureaucratic costs and obstacles, facilitating contributor compliance with tax obligations and improving the control of tax administration bodies (Emenda Constitucional n. 42, 2003).the implementation of the Electronic Invoice program (EI) program intuitively generates the idea of an evolution in tax assessment and collection processes in the states
The results indicated that the average collection in the state of Goiás was statistically higher in the period after the implementation of EI and that the increase in the collection from companies required to issue EI was superior to the collection from those not required to during the period of investigation
The objective of this article has been to verify whether the implementation of the EI in the state of Goiás has led to an increase in Intercity Transport and Communication Services (ICMS) tax revenues, due to better tax collection

Summary

Introduction

The Electronic Invoice is a federal program prepared by the country’s tax administration to institute a unified model for electronic invoices throughout the country, substituting paper invoices in the industrial and wholesale sectors (Receita Federal do Brasil [RFB], 2007). This program’s main objective is to modernize Brazilian tax administration by reducing bureaucratic costs and obstacles, facilitating contributor compliance with tax obligations and improving the control of tax administration bodies The implementation of the EI program intuitively generates the idea of an evolution in tax assessment and collection processes in the states. Others are focused on the analysis of taxation education programs which use the EI, such as the São Paulo Invoice (Mattos, Rocha, & Toporcov, 2013; Naritomi, 2018)

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