ELECTRONIC INVOICE FOR SERVICES: AN ANALYSIS OF IMPACTS ON COLLECTION IN BRAZILIAN MUNICIPALITIES
DOI:
https://doi.org/10.11606/rco.v10i26.107117Keywords:
Electronic governments, Electronic Invoice for services, SPEDAbstract
This paper analyzed the development of information systems created by governments (especially electronic invoices) as a way to enable greater collection for tax administrations. This research aimed to investigate the relationship between revenue increases in the service tax (ISSQN) per capita and the effects of the adoption electronic invoices for services (NFS-e) in the most populated municipalities in Brazil. It was found that there is no evidence of an increase in tax revenues of any nature (ISSQN) per capita after the adoption of the electronic invoices for services. These results were similar to those in studies of Mattos et al (2013) which analyzed the impact of the Nota Fiscal Paulista program on the collection of the State of São Paulo. Although not object of this research, it is undeniable the positive externality to the Tax Administration efficiency as well as reducing transaction costs that NFS-e provides, bringing welfare effects to society.
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