Avaliação dos principais softwares fornecidos gratuitamente pelo governo aos contribuintes, visando aferir a contribuição para a simplificação da apuração do ICMS
The information provided by ICMS taxpayers in the computer files of the Convênio/ICMS 57/95 have not had the desirable quality, despite the efforts expended by them. The difficulties in providing reliable information in the computer files of the Convênio/ICMS 57/95 have to do with the lack of simpli...
| Autor principal: | Munhoz, José Clodoaldo |
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| Formato: | Trabalho de Conclusão de Curso (Especialização) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/19391 |
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| Resumo: |
The information provided by ICMS taxpayers in the computer files of the Convênio/ICMS 57/95 have not had the desirable quality, despite the efforts expended by them. The difficulties in providing reliable information in the computer files of the Convênio/ICMS 57/95 have to do with the lack of simplicity in the tax system and the low quality of the software offered by the government. However, the principles of SPED project of rationalization and simplification of ancillary obligations and new technologies incorporated into the new programs offered to satisfy the obligations of SPED represent an opportunity to correct the mistakes of the past. In tests was identified, in a user view, there was improvement in the quality of programs offered by SPED project in relation to the programs offered to the Convênio/ICMS 57/95 . At this stage of implementation of the SPED project, already realize some benefits in terms of reducing the difficulties encountered by taxpayers, with a tendency of over simplification, the decrease in number of obligations to be fulfilled when the full implementation of the SPED project. |
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