Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
SPED and Tax Compliance Costs in Brazil

SPED and Tax Compliance Costs in Brazil

Sampaio de Lima, Edson
V. Galegale, Napoleão
H. Arima, Carlos

Paperback

Business General

ISBN10: 6207481526
ISBN13: 9786207481521
Publisher: Our Knowledge Publishing
Published: May 13 2025
Pages: 88
Weight: 0.28
Height: 0.21 Width: 6.00 Depth: 9.00
Language: English
The Public Digital Bookkeeping System (SPED) was developed with the intention of providing greater integration between tax administrations themselves, and between them and taxpayers through the use of technology and, consequently, standardised socio-economic data in a single environment, thereby increasing tax collection efficiency and reducing administration costs (public sector) and tax compliance costs (private sector). This book aims to contribute to the analysis of public spending directed towards the establishment and maintenance of SPED in terms of its effectiveness in reducing taxpayers' tax compliance costs using the regulatory impact assessment model developed and applied by the Australian Taxation Office (ATO) in its country. The results obtained indicate that SPED caused an increase in temporary and permanent compliance costs, mainly due to the implementation strategy defined and applied solely by the public administration. The study also showed a certain tendency to transfer administration costs to taxpayers' compliance costs, which is not acceptable.

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