Análise do processo e das informações enviadas pelo EFD-Contribuições por empresas varejistas do sudoeste do Paraná

Abstract

Nowadays, we live in a transition process in the accounting industry. The IRS is constantly implementing new systems in order to improve tax control and reduce tax evasion. One of the greatest interest of the state and that is helping to combat tax evasion schemes is the EFD - contributions , a digital file, subproject of Public Digital Bookkeeping System - SPED, which specifically addresses the contributions to PIS/ PASEP and COFINS the contributions levied on gross income earned by certain branches. Given the relevance of the topic, this study discusses the concepts of PIS/PASEP and COFINS also discusses about the SPED and subproject focus of this study is that the EFD - Contributions, discusses about the Information Technology and the need for training people involved in the structuring, generation and validation of the EFD - contributions. Observed the importance of transmitting up correct information about the company's operations through the EFD - Contributions and given the difficulty in maintaining cadastral retailers that work with loads of items such as supermarkets, this study developed a computational application to import and analysis of files sent by these companies for the cadastral survey of possible inconsistencies. This analysis was complemented by App Review questionnaires given to those responsible for activities related to EFD - Contributions of the companies analyzed. Finally, we prepared an assessment of the degree of inconsistency presented in the archives of the companies surveyed and the survey of possible problems that may be causing the inconsistencies found in the archives examined.