A escrituração fiscal digital (efd) minimiza a agressividade tributária no recolhimento do imposto sobre circulação de mercadorias e serviços (icms)?

Abstract

This study aimed to identify the relationship between the EFD-Fiscal and tax aggressiveness in collecting the Tax on the Circulation of Goods and Services (ICMS) of companies listed on B3. We verified in the sample, composed of 63 non-financial companies listed on B3 and ICMS taxpayers, as well as subject to the delivery of the EFD-Fiscal, whether the increase in the probability of inspection with the implementation of the EFD-Fiscal reduced tax aggressiveness with the rise in the effective ICMS rate. The period analyzed (between 2008 and 2010) corresponded to the year of implementation of the EFD-Fiscal. Using a statistical model through the Dif in Dif methodology, the results demonstrate that there is no statistical evidence that the EFD-Fiscal positively impacted the effective ICMS rate of the sample companies, contradicting the Theory of Evasion that the increase in the feeling of Audit avoids tax disobedience.