Implantação da efd-reinf: um estudo de caso no âmbito público e privado

Abstract

This study aims to analyze the implementation of EFD-Reinf (Digital Tax Recording of Withholdings and other tax information), which is one of the modules of the Public Digital Recording System (SPED), which standardizes the sending of tax information, increasing transparency, reducing errors and optimizing tax inspection. The main objective of this research is to verify how the implementation process of this accessory obligation occurred, from the perspective of professionals working in the area, aiming to identify the challenges faced and the possible improvements needed for a streamlined and effective process. It is justified by its strategic importance as an accessory obligation, both in the public and private sectors, being an essential tool for accountability and ensuring a more transparent and safe environment. To achieve the objective of the study, a qualitative-quantitative methodology was adopted, in which a questionnaire was applied to accounting professionals working directly or indirectly linked to this obligation. The results obtained show that, even though there were initial challenges, EFD-Reinf brought benefits with its implementation, such as error reduction, security and clarity in sending information and improved control. However, it was possible to observe that it still presents some challenges, such as lack of clarity in the guidelines for professionals, software problems, complexity in filling out declarations and the need for training professionals. Finally, EFD-Reinf is an essential tool for the modernization of tax administration in Brazil.