E-Social: uma análise da percepção dos Contadores da Paraíba.

Abstract

The e-Social is a project that is part of the SPED, developed by various departments of the Federal Government. It is a new accessory obligation that is expected to be deployed in companies still in the year 2015 is aimed at simplifying the number of corporate obligations, ensure workers' rights and ensure that the information provided by companies is of good quality. The objective of this study is to analyze the perception of the state of Paraíba counters regarding the implementation of the Digital Tax Bookkeeping System for Tax Management, Social Security and Labor (e-Social). The research methodology emphasizes that the study should be considered as a qualitative and quantitative research, documentary, bibliographical and field of study, and is characterized as a descriptive, explanatory and exploratory research was to study method, the inductive. The research was conducted with the State of Paraíba Accountants, working in an accounting office, was made using a structured questionnaire to collect data. As a result it was found that the main difficulties faced by the accounting firms are: raise awareness among managers and entrepreneurs, adjust internal procedures and processes, meet the deadlines and adapt the system of organization and understand the layout of the files. It was also found that professionals have been interested in the topic and sought information and knowledge, but changes in the implementation schedule and the delay of publication of the Guidance Manual and-Social version 2.0, has led most professionals are indifferent to the record of most events of e- Social.