O impacto da implantação do EFD-ICMS-IPI na arrecadação do ICMS em Mato Grosso, no período de 2002 a 2018

Abstract

This article analyzed the impact of Digital Tax Bookkeeping - EFD-ICMS-IPI on ICMS collection in the State of Mato Grosso from 2002 to 2018, using data from the Central Bank of Brazil regarding ICMS collection and the Brazilian Institute of Geography and Statistics – IBGE of economic growth, represented by the GDP – Gross Domestic Product. To carry out this analysis, we used a multiple regression model with data on collection, GDP and the dummy variable EFD-ICMS representing the adoption of EFD-Fiscal by taxpayers in Mato Grosso, where we attributed the value 1 for years after 2012 due to of the ICMS Protocol 3/2011, and a value of 0 (zero) for the years prior to 2012. The main results found show that the submission of the Digital Tax Bookkeeping - EFD-ICMS was statistically significant and had a positive impact on ICMS collection in the State of Mato Thick. Thus, we conclude that the mandatory submission of the Public Digital Bookkeeping System - SPED contributes to the increase in ICMS collection in the State of Mato Grosso, making it difficult to evade taxes and reduce tax evasion.