SPED contábil e fiscal: estudo de caso sobre os benefícios do SPED contábil e fiscal em uma distribuidora de alimentos de médio porte

Abstract

The quickness of the technological improvements causes several social changes, starting with the way people relate to each other, through the way they produce what leads organizations to the “incorporation of new models, methods, techniques, instruments, attitudes and behaviors needed in order to achieve changes, innovations, and to the healthy and competitive survival on the market.” (Faculdades Bom Jesus, p 1, 2002). In this scenario, the SPED (Sistema Público de Escrituração Digital – Public Digital Bookkeeping System) is born, established by the Decree n° 6.022/07 as part of the Federal Government Growth Acceleration Program (PAC – Programa de Aceleração do Crescimento do Governo Federal), seeking, through computerization, approximate the relationship between taxpayers and the tax collection office. This article shows, on a synthetic way, the main characteristics of SPED, for this purpose, concepts, description, appliance, and characteristics of the program are discussed, and the impact caused on a medium-size company when SPED is implanted is analyzed through the case study. It is likely that this approach will support the academic community, and the ones who are likely to reinforce the study acquired about SPED.