Percepção dos gestores das empresas contribuintes da cidade de Sousa/PB acerca dos benefícios da escrituração digital.

Abstract

New technologies of informations in the field of the accountancy appear constantly, making to him necessary to be updated so that damages do not take place inside the enterprises. The Tributary Administration, in turn, to oversee the commercial transactions, cannot fail to take account of those changes. With this, there comes the Note Fiscal Electronics (NF-e) and the system of public accounting Entry (SPED), in which companies will use the counterfoil tax notes and the registration of operations through the electronic processing. Therefore, this research presents as a problem: What the perception of the undertakings taxpayers about the benefits highlighted the implantation of SPED and Note Fiscal Electronics? The data will be collected through questionnaire structured with questions open and shut, what will be answered by the administrators of enterprises that they do I use of the SPED and of the NF - E in the city of Sousa-PB, the studied year was 2009 and 2010.1. In which, one identified that 35 investigated enterprises are usufructuary of NF - E or informant of SPED, of this, 75 % began to use the system of 2009. It was noticed also that, though the project is still in initial phase of introduction, 91 % of the enterprises recognizes the importance of the system, as soon as, his use happens for the necessity of reduction of the bureaucracy and for the demand of modernization of the tax administrations, besides the reduction of the costs. However, it was shown up that most of the enterprises have difficulties while introducing the system, and that produces some disadvantages, principally, regarding the investments with equipments of computer science and the complexity for operation. However, may-infer that, the taxpayers have approved the implantation of NF-SPED and, so that, indicated familiar with the main benefits of the project for the management of their organizations.