{"id":"https://openalex.org/W2887307302","doi":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","title":"POLI\u0301TICA TECNOLO\u0301GICA DE COMBATE A SONEGAC\u0327A\u0303O FISCAL E SEUS REFLEXOS NOS PROCESSOS DAS EMPRESAS","display_name":"POLI\u0301TICA TECNOLO\u0301GICA DE COMBATE A SONEGAC\u0327A\u0303O FISCAL E SEUS REFLEXOS NOS PROCESSOS DAS EMPRESAS","publication_year":2018,"publication_date":"2018-06-20","ids":{"openalex":"https://openalex.org/W2887307302","doi":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","mag":"2887307302"},"language":"pt","primary_location":{"id":"doi:10.22409/rcgc2018.v1i1.a10072","doi":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","is_oa":true,"landing_page_url":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","pdf_url":"http://periodicos.uff.br/rcgc/article/download/10072/7012","source":{"id":"https://openalex.org/S4210215961","display_name":"Revista de Contabilidade e Gest\u00e3o Contempor\u00e2nea","issn_l":"2595-7287","issn":["2595-7287"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312471","host_organization_name":"Fluminense Federal University","host_organization_lineage":["https://openalex.org/P4310312471"],"host_organization_lineage_names":["Fluminense Federal University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidade e Gest\u00e3o Contempor\u00e2nea","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://periodicos.uff.br/rcgc/article/download/10072/7012","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008823165","display_name":"Fellipe Matos Guerra","orcid":"https://orcid.org/0009-0003-2121-2272","observed_orcids":["https://orcid.org/0009-0003-2121-2272"]},"institutions":[{"id":"https://openalex.org/I157071867","display_name":"Fernando Pessoa University","ror":"https://ror.org/04h8e7606","country_code":"PT","type":"education","lineage":["https://openalex.org/I157071867"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Fellipe Matos Guerra","raw_affiliation_strings":["Universidade Fernando Pessoa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade Fernando Pessoa","institution_ids":["https://openalex.org/I157071867"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091286099","display_name":"Lu\u00eds Borges Gouveia","orcid":"https://orcid.org/0000-0002-2079-3234","observed_orcids":["https://orcid.org/0000-0002-2079-3234"]},"institutions":[{"id":"https://openalex.org/I157071867","display_name":"Fernando Pessoa University","ror":"https://ror.org/04h8e7606","country_code":"PT","type":"education","lineage":["https://openalex.org/I157071867"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Lu\u00eds Borges Gouveia","raw_affiliation_strings":["Universidade Fernando Pessoa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade Fernando Pessoa","institution_ids":["https://openalex.org/I157071867"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I157071867"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"1","first_page":"30","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.8870000243186951},{"id":"https://openalex.org/keywords/sped","display_name":"SPED","score":0.6570000052452087},{"id":"https://openalex.org/keywords/electronic-tax-administration","display_name":"electronic tax administration","score":0.5870000123977661},{"id":"https://openalex.org/keywords/innovation-process","display_name":"innovation process","score":0.5680000185966492},{"id":"https://openalex.org/keywords/technological-progress","display_name":"technological progress","score":0.7870000004768372},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.40400001406669617},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.4129999876022339},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.4449999928474426},{"id":"https://openalex.org/keywords/ceara","display_name":"Cear\u00e1","score":0.492000013589859},{"id":"https://openalex.org/keywords/human-capital-investment","display_name":"human capital investment","score":0.492000013589859},{"id":"https://openalex.org/keywords/management-accounting-software","display_name":"management accounting software","score":0.3799999952316284},{"id":"https://openalex.org/keywords/knowledge-economy","display_name":"knowledge economy","score":0.3700000047683716},{"id":"https://openalex.org/keywords/organizational-processes","display_name":"organizational processes","score":0.35899999737739563}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7933475971221924},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5080230236053467},{"id":"https://openalex.org/C2780710533","wikidata":"https://www.wikidata.org/wiki/Q17054545","display_name":"Governo","level":2,"score":0.47773072123527527},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2464662492275238}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22409/rcgc2018.v1i1.a10072","doi":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","is_oa":true,"landing_page_url":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","pdf_url":"http://periodicos.uff.br/rcgc/article/download/10072/7012","source":{"id":"https://openalex.org/S4210215961","display_name":"Revista de Contabilidade e Gest\u00e3o Contempor\u00e2nea","issn_l":"2595-7287","issn":["2595-7287"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312471","host_organization_name":"Fluminense Federal University","host_organization_lineage":["https://openalex.org/P4310312471"],"host_organization_lineage_names":["Fluminense Federal University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidade e Gest\u00e3o Contempor\u00e2nea","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22409/rcgc2018.v1i1.a10072","doi":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","is_oa":true,"landing_page_url":"https://doi.org/10.22409/rcgc2018.v1i1.a10072","pdf_url":"http://periodicos.uff.br/rcgc/article/download/10072/7012","source":{"id":"https://openalex.org/S4210215961","display_name":"Revista de Contabilidade e Gest\u00e3o Contempor\u00e2nea","issn_l":"2595-7287","issn":["2595-7287"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312471","host_organization_name":"Fluminense Federal University","host_organization_lineage":["https://openalex.org/P4310312471"],"host_organization_lineage_names":["Fluminense Federal University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidade e Gest\u00e3o Contempor\u00e2nea","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16"},{"display_name":"Industry, innovation and infrastructure","score":0.5378999710083008,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2887307302.pdf","grobid_xml":"https://content.openalex.org/works/W2887307302.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W1562070126","https://openalex.org/W1567816562","https://openalex.org/W1951742034","https://openalex.org/W1991163730","https://openalex.org/W2016707966","https://openalex.org/W2767561795","https://openalex.org/W2917035329"],"related_works":["https://openalex.org/W7037782558","https://openalex.org/W4415355823","https://openalex.org/W2595396816","https://openalex.org/W3096222629","https://openalex.org/W2981352273","https://openalex.org/W2594438393","https://openalex.org/W2698009057","https://openalex.org/W3214755514","https://openalex.org/W2283526085","https://openalex.org/W7131274998"],"abstract_inverted_index":{"RESUMO":[0],"Nos":[1],"u\u0301ltimos":[2],"15":[3,328],"anos":[4],"o":[5,14,83,251,259],"Brasil":[6],"vive":[7],"uma":[8,174],"onda":[9],"de":[10,23,56,58,74,80,85,123,128,176,180,182,223,280,288,292,310,318,321],"transformac\u0327o\u0303es":[11],"que":[12,41,116,120,209,240],"impulsiona":[13],"pai\u0301s":[15],"rumo":[16],"a\u0300":[17,28],"era":[18,345],"do":[19,33,72,119,155,169,203,648],"conhecimento.":[20],"O":[21,64],"uso":[22,133],"novas":[24],"tecnologias":[25,48],"para":[26],"combate":[27],"sonegac\u0327a\u0303o":[29],"representa":[30],"a":[31,68,193,334,367,508,517],"inserc\u0327a\u0303o":[32],"governo":[34],"e":[35,49,89,96,111,126,162,205,222,268,301,312],"demais":[36],"autoridades":[37],"fiscais":[38],"numa":[39],"realidade":[40],"e\u0301":[42,130],"marcada":[43],"pela":[44],"enorme":[45],"influe\u0302ncia":[46],"das":[47,50,164,216,314],"habilidades":[51],"humanas":[52],"tanto":[53],"no":[54,167,201,218],"processo":[55,73],"gerac\u0327a\u0303o":[57,125],"riqueza":[59],"quanto":[60],"na":[61,160,213,238,263],"sua":[62],"mensurac\u0327a\u0303o.":[63],"presente":[65],"artigo":[66],"aborda":[67],"luz":[69],"da":[70,148,150,187,228,272,304],"teoria":[71],"inovac\u0327a\u0303o":[75],"focando":[76],"principalmente":[77],"em":[78,108,157,198,236,297],"um":[79],"seus":[81,298],"subprojetos":[82],"desenvolvimento":[84],"tecnologia":[86,151],"(CUNHA,":[87,416],"OLIVEIRA":[88,417],"ROZENFELD,":[90,419],"2013).":[91,420],"Para":[92,171,255],"se":[93],"tornarem":[94],"competitivas":[95],"atenderem":[97],"a\u0300s":[98],"exige\u0302ncias":[99],"tributa\u0301rias":[100],"impostas":[101],"pelo":[102,191],"fisco":[103,156],"as":[104,294],"organizac\u0327o\u0303es":[105,165],"esta\u0303o":[106],"investindo":[107],"infraestrutura":[109],"tecnolo\u0301gica":[110],"capital":[112],"humano,":[113],"pois":[114],"entendem":[115],"mais":[117],"importante":[118],"possuir":[121],"equipamentos":[122],"u\u0301ltima":[124],"otimizac\u0327a\u0303o":[127],"processos,":[129],"fazer":[131],"bom":[132],"dessas":[134],"ferramentas.":[135],"A":[136],"pesquisa":[137,175,229],"descritiva":[138],"desenvolvida":[139],"neste":[140],"trabalho":[141],"tem":[142],"como":[143],"objetivo":[144],"analisar":[145],"os":[146,206],"impactos":[147],"utilizac\u0327a\u0303o":[149],"(SPED)":[152,485],"por":[153,178],"parte":[154],"auditorias":[158],"digitais":[159],"estrutura":[161,214],"processos":[163,299],"localizadas":[166,200],"estado":[168,202],"Ceara\u0301.":[170,505],"isto,":[172],"realizou-se":[173],"campo,":[177],"meio":[179],"aplicac\u0327a\u0303o":[181],"questiona\u0301rio":[183],"com":[184,243,266,290],"30":[185,520],"profissionais":[186],"a\u0301rea":[188],"tributa\u0301ria,":[189],"responsa\u0301veis":[190],"atendimento":[192],"fiscalizac\u0327a\u0303o":[194],"eletro\u0302nica,":[195],"formato":[196],"SPED,":[197],"empresas":[199],"Ceara\u0301":[204],"resultados":[207],"demonstram":[208],"existem":[210],"va\u0301rios":[211],"reflexos":[212],"operacional":[215],"organizac\u0327o\u0303es,":[217],"aspecto":[219],"gerencial,":[220],"tecnolo\u0301gico":[221],"pessoal.":[224],"Os":[225],"maiores":[226],"achados":[227],"revelam:":[230],"a)":[231,569],"95%":[232,570],"dos":[233,248,257,274,284],"entrevistados":[234,249,258,275,285],"investiram":[235],"qualificac\u0327a\u0303o":[237],"equipe":[239],"trabalham":[241],"diretamente":[242],"SPED;":[244,584],"b)":[245,585],"Apenas":[246],"10%":[247,587],"exerceram":[250],"planejamento":[252],"tributa\u0301rio;":[253],"c)":[254,594],"85%":[256,596],"SPED":[260,532,599],"trouxe":[261],"melhora":[262],"relac\u0327a\u0303o":[264],"eletro\u0302nica":[265],"clientes":[267],"fornecedores;":[269],"d)":[270,611],"Mais":[271,303],"metade":[273,305],"(65%)":[276,618],"adquiriram":[277],"novos":[278],"softwares":[279],"gesta\u0303o;":[281],"e)":[282,623],"81%":[283,624],"na\u0303o":[286,307],"necessitaram":[287],"auditoria":[289],"intuito":[291],"validar":[293],"informac\u0327o\u0303es":[295],"geradas":[296],"tributa\u0301rios":[300],"f)":[302,643],"(62%)":[306,647],"possuem":[308],"ferramentas":[309],"seguranc\u0327a":[311],"backup":[313],"informac\u0327o\u0303es.":[315],"Palavras-chave:":[316],"Informatizac\u0327a\u0303o":[317],"processos;":[319],"Processo":[320],"inovac\u0327a\u0303o;":[322],"Fiscalizac\u0327a\u0303o":[323],"digital.":[324],"ABSTRACTIn":[325],"the":[326,341,344,357,360,373,383,396,399,402,412,432,454,478,481,487,494,502,523,528,538,543,553,556,566,572,578,589,604,616,626,635],"last":[327],"years,":[329],"Brazil":[330],"has":[331],"been":[332],"undergoing":[333],"wave":[335],"of":[336,346,350,359,376,385,398,401,409,414,465,480,483,498,504,516,540,552,565,571,588,597,615,625,657],"transformations":[337],"that":[338,369,447,546,580],"have":[339],"propelled":[340],"country":[342],"towards":[343],"knowledge.":[347],"The":[348,392,468,562],"use":[349,464,482],"new":[351,620],"technologies":[352,378],"to":[353,423,461,476,633],"combat":[354],"evasion":[355],"represents":[356],"insertion":[358],"government":[361],"and":[362,379,388,418,426,441,458,496,542,559,609,642,652],"other":[363],"fiscal":[364],"authorities":[365,489],"into":[366],"reality":[368],"is":[370,449],"marked":[371],"by":[372,431,486,514],"enormous":[374],"influence":[375],"human":[377,442],"skills":[380],"both":[381],"in":[382,389,438,472,493,501,534,537,555,575,577,603,638],"process":[384,404,459],"generating":[386],"wealth":[387],"its":[390,410],"measurement.":[391],"present":[393],"article":[394],"approaches":[395],"light":[397],"theory":[400],"innovation":[403],"focusing":[405],"mainly":[406],"on":[407,490],"one":[408],"subprojects":[411],"development":[413],"technology":[415,484],"In":[421],"order":[422],"become":[424],"competitive":[425],"meet":[427],"tax":[428,433,488,524,592,640],"requirements":[429],"imposed":[430],"authorities,":[434],"organizations":[435,499],"are":[436,548],"investing":[437],"technological":[439,558],"infrastructure":[440],"capital,":[443],"because":[444],"they":[445],"understand":[446],"it":[448],"more":[450],"important":[451],"than":[452,613,645],"having":[453],"latest":[455],"generation":[456],"equipment":[457],"optimization":[460],"make":[462],"good":[463],"these":[466],"tools.":[467],"descriptive":[469],"research":[470,567],"developed":[471],"this":[473],"work":[474,581],"aims":[475],"analyze":[477],"impacts":[479],"digital":[491],"audits":[492],"structure":[495,551],"processes":[497],"located":[500,536],"state":[503,539],"For":[506,595],"this,":[507],"field":[509],"survey":[510],"was":[511],"carried":[512],"out":[513],"means":[515],"questionnaire":[518],"with":[519,583,607],"professionals":[521],"from":[522],"area,":[525],"responsible":[526],"for":[527],"electronic":[529,605],"inspection":[530],"service,":[531],"format,":[533],"companies":[535],"Ceara\u0301,":[541],"results":[544],"show":[545],"there":[547],"several":[549],"operational":[550],"organizations,":[554],"managerial,":[557],"personnel":[560],"aspects.":[561],"greatest":[563],"findings":[564],"reveal:":[568],"interviewees":[573,590,627],"invested":[574],"qualification":[576],"team":[579],"directly":[582],"Only":[586],"exercised":[591],"planning;":[593],"respondents,":[598],"brought":[600],"an":[601,631],"improvement":[602],"relationship":[606],"customers":[608],"suppliers;":[610],"More":[612,644],"half":[614,646],"respondents":[617],"acquired":[619],"management":[621],"software;":[622],"did":[628],"not":[629,649],"need":[630],"audit":[632],"validate":[634],"information":[636,653],"generated":[637],"their":[639],"processes;":[641,658],"havesecurity":[650],"tools":[651],"backup.":[654],"Keywords:":[655],"Computerization":[656],"Innovation":[659],"process;":[660],"Digital":[661],"surveillance.":[662]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2018-08-22T00:00:00"}