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Abstract(s)
A carga fiscal elevada e a complexidade do sistema tributário são frequentemente apontadas como estimuladores da evasão fiscal. A transformação digital facilita o controlo da evasão fiscal ao automatizar processos, melhorar a rastreabilidade das transações financeiras e permitir à Autoridade Tributária (AT) o acesso a dados mais precisos, aumentando a capacidade de detetar práticas fraudulentas. Em Portugal, a AT destacou-se pela implementação da transformação digital dos seus processos internos e dos mecanismos de controlo dos contribuintes. Este estudo tem como propósito captar a perceção dos Contabilistas sobre o impacto da transformação digital promovida pela AT no combate à fraude e evasão fiscal e consequentemente na qualidade da relação entre os profissionais de contabilidade e os seus clientes (QRPC). Para tal, foram realizadas entrevistas a 7 profissionais de contabilidade e aplicado um questionário online com 291 respostas válidas. O modelo teórico foi avaliado com o software AMOS.
Os resultados revelaram que o nível de competências digitais dos profissionais de contabilidade influencia a perceção sobre as vantagens da digitalização na profissão, e esta influencia a perceção sobre a importância da digitalização promovida pela AT para a profissão; por sua vez, a importância da digitalização promovida pela AT impacta a perceção sobre o seu efeito no combate à fraude e evasão fiscal, bem como a perceção sobre as oportunidades da transformação digital para a profissão. Simultaneamente, a perceção sobre as oportunidades da transformação digital para a profissão está positivamente associada às perceções sobre a Qualidade do Sistema de Informação Contabilística (QSIC), a Qualidade da Informação Financeira (QIF) e QRPC. O modelo evidenciou também que a QSIC está associada à qualidade da informação financeira e à QRPC, assim como a qualidade da informação financeira está associada à QRPC.
Este estudo contribui para a literatura por investigar o impacto da digitalização no combate à fraude e evasão fiscal e abordar o efeito da qualidade da informação financeira na QRPC, um tema pouco explorado em Portugal.
The high tax burden and the complexity of the tax system are often cited as stimulators of tax evasion. Digital transformation makes it easier to control tax evasion by automating processes, improving the traceability of financial transactions and giving the Tax Authority (AT) access to more accurate data, increasing its ability to detect fraudulent practices. In Portugal, the AT has stood out for implementing the digital transformation of its internal processes and taxpayer control mechanisms. The purpose of this study is to capture accountants' perceptions of the impact of the digital transformation promoted by the AT on the fight against fraud and tax evasion and consequently on the quality of the relationship between accounting professionals and their clients (QRPC). To this end, 7 accounting professionals were interviewed and an online questionnaire was administered with 291 valid responses. The theoretical model was evaluated using AMOS software. The results revealed that the level of digital skills of accounting professionals influences the perception of the advantages of digitalisation in the profession, and this influences the perception of the importance of digitalisation promoted by the AT for the profession; in turn, the importance of digitalisation promoted by the AT impacts the perception of its effect on the fight against fraud and tax evasion, as well as the perception of the opportunities of digital transformation for the profession. At the same time, the perception of the opportunities of digital transformation for the profession is positively associated with perceptions of the quality of the accounting information system, the quality of financial information (QIF) and QRPC. The model also showed that the quality of the accounting information system is associated with the quality of financial information and the QRPC, as well as the quality of financial information being associated with QRPC. This study contributes to the literature by investigating the impact of digitalisation on the fight against fraud and tax evasion and addressing the effect of the quality of financial information on QRPC, a topic that has been little explored in Portugal.
The high tax burden and the complexity of the tax system are often cited as stimulators of tax evasion. Digital transformation makes it easier to control tax evasion by automating processes, improving the traceability of financial transactions and giving the Tax Authority (AT) access to more accurate data, increasing its ability to detect fraudulent practices. In Portugal, the AT has stood out for implementing the digital transformation of its internal processes and taxpayer control mechanisms. The purpose of this study is to capture accountants' perceptions of the impact of the digital transformation promoted by the AT on the fight against fraud and tax evasion and consequently on the quality of the relationship between accounting professionals and their clients (QRPC). To this end, 7 accounting professionals were interviewed and an online questionnaire was administered with 291 valid responses. The theoretical model was evaluated using AMOS software. The results revealed that the level of digital skills of accounting professionals influences the perception of the advantages of digitalisation in the profession, and this influences the perception of the importance of digitalisation promoted by the AT for the profession; in turn, the importance of digitalisation promoted by the AT impacts the perception of its effect on the fight against fraud and tax evasion, as well as the perception of the opportunities of digital transformation for the profession. At the same time, the perception of the opportunities of digital transformation for the profession is positively associated with perceptions of the quality of the accounting information system, the quality of financial information (QIF) and QRPC. The model also showed that the quality of the accounting information system is associated with the quality of financial information and the QRPC, as well as the quality of financial information being associated with QRPC. This study contributes to the literature by investigating the impact of digitalisation on the fight against fraud and tax evasion and addressing the effect of the quality of financial information on QRPC, a topic that has been little explored in Portugal.
Description
Keywords
Digitalização Fraude fiscal Evasão fiscal Contabilidade Tecnologia Qualidade da informação financeira Qualidade relação dos profissionais com clientes Digitization Tax fraud Tax evasion Accounting Technology Quality of financial information Quality of the relationship between professionals and clients