Sistema público de escrituração digital como ferramenta de fiscalização: um estudo sob a ótica de contadores e representantes da Secretaria Estadual da Fazenda na Zona da Mata Mineira

Abstract

The constant modernization of the world and the advent of new information technologies in the national environment promoted the search for mechanisms that allowed the improvement of the Brazilian supervisory systems, with direct repercussions in Accounting. In this scenario, in January 2007, the Federal Government established the Public Digital Bookkeeping System, with the purpose of bringing taxpayers closer together and speeding up the sharing of information among tax administrations. Thus, the present study aimed to analyze the perception of Accountants and Representatives of the State Finance Department in the Zona da Mata Mineira in relation to the performance of the Public Digital Bookkeeping System as a fiscalization tool for accounting and tax activities. In order to do so, it was initially carried out bibliographic research in articles, books, dissertations and legal devices in order to assist in the consistent foundation on the implanted program. Subsequently, a questionnaire was applied to accounting professionals and representatives of the tax administrations, through which respondents assumed their degree of agreement to each of the sixteen assertions proposed during the questioning. Analyzing the data collected in the course of the research, there was a notable agreement among the participants regarding the benefits provided by the institution of the new system of supervision to entities involved in accounting and tax practices, in particular tax administrators, who have been reaching greater efficiency in actions to combat tax evasion in the country.