O uso da nota fiscal de serviços eletrônica no combate à evasão do imposto sobre serviços de qualquer natureza no município de Fortaleza\CE: uma análise nas atividades de monitoramento, fiscalização e arrecadação

Abstract

The tax services of any kind (called ISSQN, in Brazil), in Fortaleza, Ceará, was amounted, on 2014, 48.11% of the municipality's tax revenue. The current government strategies aim to prevent tax crime with the aid of technology. Thus, the electronic tax receipt (called NFS-e, in Brazil), used togueter with ISSQN Management System "ISS Fortaleza" was implemented in June 2014 in the municipality and the raised hypothesis is that using this technology helps to combat evasion of the tax. Thus, the aim of this study was to show how the NFS-e helps the fight against evasion of tax, specifically in monitoring activities, inspection and collection. This study is classified as to their goals as exploratory and qualitative , as the approach to the problem . To collect research data, a structured interview with 52% of Cell Management ISSQN auditors of the Finance Secretariat of the Municipality of Fortaleza was made, getting them the necessary data for the research. It was found that, according to respondents, the impact of NFS-e in the fight against tax evasion is positive, but there is an under-utilization of technologies related to NFS-e and a lack of citizen awareness to demand the tax receipt, that prevent this impact is more material.