Collaborative support platform for the systematization of tax legislation

Abstract

The actual Brazilian scenario shows the great majority of states with high debts, allied to a growing social security liability, with little fiscal space for investments in infrastructure. According to CONFAZ, "the increase in the Brazilian tax in recent years has benefited more the federal government and the municipalities, reaching the states in a smaller proportion". Also, in the last 20 years, the strategy of increasing the efficiency of tax and financial administrations has been prioritized. However, despite the efforts, Brazilian tax legislation remains quite complex and it´s changes on a daily basis, hampering the fiscal management of the business owners. In 2015, an average of 23 new daily changes in tax legislation were recorded, surpassing 8000 annual changes that private companies must comply with. The high volume creates a great barrier to the 535,085 registered accountants professionals registered in CRC, besides the numerous consultants, administrators, IT professionals, who seek to interpret and systematize these laws, and thus guarantee the correct collection; in average tax accounting for the companies consume around 2600 hours per year / company just to fulfill the tax obligations in the country. In this way, the main objective of this research is to find out ways to optimize the accessibility of accounting and tax professionals in locating and interpreting tax legislation that considerably reduces the time required for obligations and the updating of information. The methodology to achieve this goal involved a feasibility study based on qualitative research with professionals of the category focused on access to tax legislation, their understanding and application facilities. Phase I of the project is the feasibility analysis and involved the following steps: 1) Field Research with financial and tax account professionals, 2) Collection and Analysis of Results, 3) Survey of the requirements for solving the problem, 4) Creation of the prototype. At this stage a prototype of a platform was developed that automatically searches for and makes available the tax updates of all States of the Country in order to meet the users' main needs and thus guarantee a better fiscal and accounting performance and tax compliance. In Phase 2, the expectation is to transform the prototype into platform passing through all necessary internal and external quality tests, monitoring and administration of the collected information, implementation of rules that guarantee the users continuity of use and security procedures for ensure the integrity of platform and user data. And so, as a final product for commercialization in phase 3, a digital platform will be launched to centrally make available relevant information on Brazilian tax legislation in a collaborative way for an efficiency in the work of professionals; it is intended to improve efficiency in the management of applied tax knowledge and its regulations, seeking to improve the communication and sharing of information relevant to systematization in the tax collection process, collaborating with the competitiveness of companies, ensuring cost optimization in the tax collection, and tax efficiency. This product, will be brought from the market as an Tax updated source of information platform, and business perform optimization through processes of systematization of the collection of taxes, with the commercialization of advanced features, and advertising from others companies that are seeking to offering their IT software and solutions through a non IT channel, in order to do a business effective advertisement. (AU)