A percepção dos contabilistas de Sousa - PB acerca dos principais impactos da implantação da nota fiscal eletrônica nas empresas.

Abstract

The Accounting has evolved a lot over the past few years along with the technology, in this way, the artisanal process of accounting records was replaced by computerized, seeking greater control of the acts and facts of administrative activities. With that, appear the NF-e and that she picked modernize the relation among the public revenue and the organizations. In that feeling, there existed the need to verify on perception from the Accountants from city of Sousa-PB what from the principal impacts from introduce from NF-e and on the company's sousenses. Being carried through one it searches bibliographical, descriptive and field research, through questionnaire structuralized with open and closed questions, which will be answered by the Accountants, these citizens of the research. Verifying itself in the analysis of the results that the objective considered in this study was reached, a time that the benefits and challenges of the NF-e in the opinion of rendering of countable services had been evidenced, confirming the presented beddings of the revision of literature. Noting the analysis that one of the biggest impacts was the resistance on the part of businessmen in the use of the system, caused by the lack of theoretical knowledge about the SPED. However, was also identified some difficulties in the implementation of digital bookkeeping, loved them: the register of customers, suppliers and products; in addition to the integration of legacy systems with the ERP versus the SPED. Ahead of the displayed one, it is observed that even so the project still is in initial phase of implantation, exist agreement of the majority of the respondents in relation to the benefits that the system offers. It was also verified that the project facilitates the interconnection of systems of information, what propitiates reduction of the tax evasion.