SPED – Sistema Público de Escrituração Digital: Percepção dos contribuintes em relação os impactos de sua adoção

Abstract

The Brazilian Government used as a model the Electronic Governments of countries such as Spain, Chile and Mexico, among others, for creating the PSDB - Public System of Digital Bookkeeping, entering into the digital era. The exploratory research developed in this paper has the objective of verifying whether there has been operational improvements in the corporations as a result of the adoption of PSDB. These improvements, such as the time reduction for the issuance of BS, reduction of errors, greater flexibility and productivity in the process of goods reception and transport, in addition to the reduction in spending on paper and document storage and reduction of accessory obligations are pointed by government authorities as positive factors for corporations. When handling data, the Bivaried Statistics was utilized - using measures of association between two nominal variables - Phi Coefficient and Cramer V. The results obtained were compared to a similar study performed in Chile, and it was verified that the Brazilian taxpayers have perspectives different from Chileans´. The respondents have not obtained satisfactory results in terms of time reduction for issuing bills of sale, more agility and productivity in receiving goods or reduction in paper acquisition. Many of them expect future benefits, mainly regarding the reduction in the risks of frauds and in the operational costs.