Tax digitization helps to reduce informality


Source: DCI (São Paulo - SP) - 05/06/2012

According to Professor Roberto Dias Duarte, a specialist in the Public Digital Bookkeeping System (Sped), this fiscal digitalization helped to reduce the rate of the so-called underground economy, also known as the informal economy.

From 2007 to 2008, the indicator in relation to the Gross Domestic Product (GDP) decreased from 19,5% to 18,7%. "This is because in this period [among other factors] there was the implementation at Sped in Brazil", he evaluates. In the following years, 2009 and 2010, the rate - calculated by the Fundação Getulio Vargas (FGV) and the Brazilian Institute of Ethics in Competition (ETCO) - was 18,6% and 18,4%, respectively.

The explanation, according to the expert, is because Sped, by facilitating the inclusion of Brazilian entrepreneurs in the formal system (Simples Nacional or Micro Empreendedor Individual), made it possible to rationalize accessory obligations. In other words, greater understanding of what the government should pay in tax.

“In this digital tax ecosystem, which integrates companies and authorities, the existence of an underground economy is becoming more and more difficult and expensive every day”, he understands, adding that the fight against unfair competition is one of Sped's objectives and causes it to decrease informality in the country.

On the other hand, Duarte recalls that the rate of the underground economy in relation to Brazil's GDP, which represents more than R $ 660 billion, is “almost the size of an Argentina”, in addition to being well above the world average, which is 10%.


For Duarte, the difficulty in adapting to the tax and accounting digitalization system, especially for micro and small entrepreneurs, is a matter of management. "Many are not informed about this adequacy".

For Professor Edgar Madruga, “the biggest problem for Sped is cultural”. “The owner of a company has to know that it is his responsibility to adapt to the system in the best possible way. The risk is entirely his, ”he analyzes.

According to also a specialist in Sped, and a member of the Brazilian Association of Tax Law (Abat), Tânia Gurgel, there is a high cost for micro and small companies, ranging from R $ 200 thousand to R $ 300 thousand, involving from their own technology for each obligation within Sped, until training of the internal team. “And for large companies, it can reach a cost of R $ 30 million”, adds Jorge Campos, tax specialist at Aliz, and is also an administrator on the Sped Brasil blog.

The experts' comments were made yesterday during the 1st National Forum on the Digital Tax Era and the Electronic Crossing of Tax Information, carried out by Aba.


Research by JAPS Sped, coordinated by consultants José Adriano Pinto and Roberto Dias Duarte, shows that there are several problems that companies face in relation to Digital Tax Bookkeeping (EFD).

The survey, carried out between March 15 and 18, 2012, was attended by 470 professionals responsible for the Bookkeeping of more than five thousand corporations.

According to the study, although 90,2% had transmitted the files on the initial deadline (March 14), the majority (60,4%) faced problems in the operation. The most prominent point was the insecurity regarding the quality of the content. Almost 70% stated that they intend to rectify the Bookkeeping, with 79,1% saying they face problems with EFD data.

“One of the biggest difficulties is in the preparation of company registrations, at the foundation. As the vast majority of companies do not have this centralized information, this fact compromises all other operations ”, says Miriam Negreiro, consulting director at ABC71.

She points out that the responsibility for this problem begins with those who create or adequately maintain records that have tax and accounting implications and how to operate or use this data.

The study also mapped the profile of the professionals who answered the questionnaires and found that 30% are members of accounting organizations. Retail and wholesale trade also deserves to be highlighted with 8,3% and 3,6%, respectively.

The services sector had a 7,5% share. The industrial sector, on the other hand, had an expressive participation, in its various specializations, with emphasis on: automobile (3,4%), consumer goods (2,8%), steel and metallurgy (2,3%). The construction sector was represented by 3,2%.