Abstract

LUCENA, João Paulo Oliveira; ALVES, Thales da Costa Lago  and  SAMPAIO, Raquel Menezes Bezerra. Adoption of Electronic Services Invoice: A Study on the Effects on Tax Collection of Services of Any Nature in Municipalities of Rio Grande do Norte. RISTI [online]. 2022, n.48, pp.89-105.  Epub Dec 31, 2022. ISSN 1646-9895.  https://doi.org/10.17013/risti.48.89-105.

This work studies the relationship between the implementation of the Electronic Service Invoice (NFS-e) and the collection of the Tax on Services of Any Nature (ISSQN) in municipalities in four microregions of the State of Rio Grande do Norte. A panel data analysis is applied for the years 2013 to 2016 based on official information on the dates of adoption of the NFS-e and the gross collection of the ISSQN, population size, employed and salaried personnel, number of active companies and Gross Domestic Product. The results suggest that the implementation of the NFS-e, for a complete fiscal year, results in about 46% of increase in the collection of the ISSQN to the municipalities that make use of the innovation, compared to those that do not adopt this technological resource, indicating that this can be a good strategy to combat tax evasion and increase revenue for small municipalities.

Keywords : Tax Collection; Innovation; Electronic Services Invoice; Panel Data.

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