Electronic consumer invoice
Information Technology
Tax collection
Área
Tecnologia da Informação
Tema
Governo Digital, TICs para Desenvolvimento, Cidades Inteligentes (Smart Cities), Governo Aberto, Tecnologias Emergentes (Blockchain, IA, IoT, Analytics) no Setor Público
Autores
Nome
1 - João Paulo Oliveira Lucena UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE (UFRN) - PROGRAMA DE PÓS-GRADUAÇÃO EM ADMINISTRAÇÃO (PPGA)
2 - Raquel Sampaio UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE (UFRN) - ECT/PPGA
Reumo
The electronic invoice is a document that electronically records transactions for goods or services, storing and exchanging this information digitally. Considered an emerging practice, electronic invoices offer a valuable source of information across various domains (Kieckbusch, Filho, Di Oliveira & Weigang, 2023). They serve as an information system service, gathering data on business transactions and transmitting it across networks (Lian, 2015).
This study aims to analyze the NFC-e project's impact on the Tax on Circulation of Goods and Services (ICMS).
TOE Framework; Modernization theory; Impacts of information technology (IT) on tax collection; Motivations and challenges of utilizing electronic invoices.
The database comprises 4,652 municipalities in Brazil, covering information from 2013 to 2016. The article employs the difference-in-differences approach with staggered adoption, as proposed by Callaway and Sant'Anna (2021).
Larger municipalities experienced more substantial increases in the transfer of participation installment in the ICMS per person. Specifically, large size municipalities witnessed an average increase of about 3.6% per person, while medium size municipalities experienced an increase of approximately 2.7% per person. In terms of the effects over time, the largest municipalities exhibited an average per-person increase of approximately 18.6% two years after the states implemented the project.
The study provides evidence supporting the idea that implementing policies aimed at modernizing state tax management leads to increased revenue, marking it an important initiative.
Callaway, B., & Sant’Anna, P. H. (2021). Difference-in-differences with multiple time periods. Journal of Econometrics, 225(2), 200-230. doi: 10.1016/j.jeconom.2020.12.001
Kieckbusch, D.S., Filho, G.P.R., Di Oliveira, V., Weigang, L. (2023). Towards Intelligent Processing of Electronic Invoices: The General Framework and Case Study of Short Text Deep Learning in Brazil. In: Marchiori, M., Domínguez Mayo, F.J., Filipe, J. (eds) Web Information Systems and Technologies. WEBIST WEBIST 2020 2021. Lecture Notes in Business Information Processing, vol 469. Springer, Cham. doi: 10.1007/978-3-031-241