IVA: La eficiencia del cumplimiento tributario digital frente a los determinantes del tax gap

Autores/as

DOI:

https://doi.org/10.5007/2175-8069.2023.e84913

Palabras clave:

Brecha Fiscal, Proyecto SPED, Cumplimiento Tributario

Resumen

La búsqueda de reducir la asimetría de información entre las autoridades tributarias y los contribuyentes, aumentando el cumplimiento tributario, fue una de las principales intenciones con la implementación de SPED en Brasil. Por lo tanto, surgió la necesidad de comprender su eficiencia, así como su impacto en los ingresos. En este contexto, este estudio se centró en evaluar si la implementación de SPED tuvo un impacto en la brecha tributaria ICMS, desde la perspectiva de los auditores fiscales, utilizando la técnica de modelado de ecuaciones estructurales PLS-SEM. Como resultado se observó la influencia significativa de los determinantes de la brecha tributaria presentados en la literatura y SPED sobre la brecha tributaria del ICMS, con énfasis en fiscalizaciones más ágiles y completas, mayor acceso a la información del contribuyente, influencia en la decisión del contribuyente de reducir la porción de montos a retener y la identificación de quienes declaran montos inferiores a los adeudados, contribuyendo con los legisladores y autoridades fiscales en el desarrollo de políticas para optimizar la recaudación.

Biografía del autor/a

Luís Gustavo Chiarelli de Sousa, Universidade de São Paulo (USP)

Doutor em Controladoria e Contabilidade pela FEARP (USP), Ribeirão Preto/SP, Brasil

Amaury José Rezende, Universidade de São Paulo (USP)

Livre-docente em Contabilidade Tributária pela FEARP (USP)

Professor Associado na Faculdade de Administração Economia e Contabilidade de Ribeirão Preto (USP), Ribeirão Preto/SP, Brasil

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Publicado

2023-06-02

Cómo citar

Sousa, L. G. C. de, & Rezende, A. J. (2023). IVA: La eficiencia del cumplimiento tributario digital frente a los determinantes del tax gap. Revista Contemporânea De Contabilidade, 20(54). https://doi.org/10.5007/2175-8069.2023.e84913

Número

Vol. 20 Núm. 54 (2023)

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