Análise do impacto do módulo fiscal eletrônico sobre as operações no varejo no Estado do Ceará

Abstract

The present study analyzes the impact of the Electronic Fiscal Module on retail operations in the State of Ceará, considering this State's preference for the CF-e/MFE solution over the national standard, NFC-e. To this end, the Regression Discontinuity method was applied to the 2022 taxpayer database, restricted to the ME and EPP Collection Regimes. Additionally, object of the Appendix, the Difference-in-Differences model was applied to the taxpayer database of obliged CNAEs in the year 2018. Both studies indicated, in general, a marked growth in the formalization of sales operations, through the issuance of the respective electronic tax document. As a result of this compliance, a reduction in the taxpayer's declaration was noted, as taxpayers did not feel compelled to adjust their declarations when subjected to audits. Finally, regarding revenue collection, the RDD model was not statistically significant, while the DID model indicated a reduction in the revenue for the treated group. These results demonstrate that, despite the evident increase in the issuance of fiscal documents, there was no impact on revenue collection, largely due to the widespread use of the tax substitution mechanism.