Qualidade da informação fiscal e conformidade tributária dos tributos sobre vendas (ICMS e IPI) no Brasil

Abstract

The index of this work is listed between the fiscal quality of the information and the level of control of sales taxes (ICMS and IPI) of Brazilian companies. The digital ancillary purchasing scenario (SPED) is innovative and the activities of the tax sector, with volume and fast delivery of information, become a daily option in companies. In contrast, the system's tax intelligence mechanism is available in this scenario, a facility for identifying tax profits, with an advance in the processes, rapid access to information and in the operations of the organizations, through the electronics and data market ICMS and IPI. The ICMS and IPI. The ICMS and IPI. The research was quantitative exploratory, the Survey method not random. The previous item 25 was identified as 100 companies of ICMS and IPI, is represented as a sample of 16 states, without total, corresponding to 63% of the states of Brazil and the subsidiaries of the companies surveyed in the Brazilian states and the Federal District. The results of the price comparison are identical to the tax information - QIF with taxation in companies. The results obtained and detailed descriptively indicate that tax information does not imply information only, but implies a delivery with superior quality in subjects such as the tax area and geographical dispersion.