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Collaborative support platform for the systematization of tax legislation

Grant number: 16/21321-8
Support type:Research Grants - Innovative Research in Small Business - PIPE
Duration: November 01, 2017 - July 31, 2018
Field of knowledge:Physical Sciences and Mathematics - Computer Science - Computer Systems
Principal Investigator:Antonio Claret Pereira de Oliveira
Grantee:Antonio Claret Pereira de Oliveira
Company:Lei List Pesquisa e Serviços de Tecnologia Eireli - EPP
City: São Paulo
Co-Principal Investigators:Thayse Tieri Nonaka
Associated grant(s):18/08393-5 - Collaborative support platform for the systematization of tax legislation, AP.PIPE
Associated scholarship(s):17/23062-2 - Collaborative support platform for the systematization of tax legislation, BP.PIPE
17/23564-8 - Collaborative support platform for the systematization of tax legislation, BP.PIPE

Abstract

The Brazilian tax legislation undergoes changes every day in various dimensions, such as: field of activity, product type, common nomenclature of Mercosur, mode and billing volume - or revenue - also profit, import, export, among others, in the spheres federal, state and municipal. In Portal Law of the Federal Government, were found in 2015, a total of 929 laws published. That same year, the Finance Revenue published a total of 7587 acts and regulatory standards. States and municipalities also entered numerous changes, giving an average of 23 new changes to tax legislation by day, that companies must follow and meet. In this context, the amount of Brazilian tax versus new creations, and legal changes, which occur daily, generate a great barrier to all professionals in the accounting and tax area and IT that seek to systematize, and thus ensure the correct payment of taxes in the various industries and service companies. Exemplifying the analysis, Normative Instruction 1422 2013 demanded the accounting and tax professionals and technology analysis 1335 technical specification pages fill and layout of the magnetic file ECF (Fiscal Bookkeeping) which entered into force in 2015. According to the CFC - Federal Accounting Council in 10/2016 were registered in Brazil 535,085 professional asset accounting, between accountants and technicians. Besides these professionals, the category is comprised of specialized consultants, entrepreneurs, management analysts, and information technology. This research aims to identify and develop technological means related to artificial intelligence and data mining to provide better access to the accounting and tax professional in the location and interpretation of tax legislation, quickly and collaboratively. The methodology to achieve this goal involves the feasibility study based on qualitative research with the class professionals focused on access of instructions of tax legislation, their understanding and application facilities. And the first phase will be divided into six steps: i) Mapping of data sources; ii) Extraction and compilation; iii) Bonding of areas; iv) platform algorithms creation; v) User rating; vi) Recommendation of areas of interest. The compilation of this study will result in a digital platform that allows available in one place, information relevant to an efficiency in the work of professionals, by means algorithms that lead to improved performance, collaboration, knowledge and productivity. Prototype testing with selected will be conducted to collect information transforming it into agility in locating a knowledge and application of such information in the systematization of tax normative instruction. The use of time, accessed information, form of collection management, information sharing are key factors for continued use and subsequent availability. As a result of this research is intended to improve efficiency in the management of tax applied knowledge, and its regulations, seeking to improve communication and sharing of information relevant to systematize the taxes gathering process, which contributes much to the competitiveness businesses, ensuring cost optimization in tax collection and tax efficiency. To ensure that this project is sustainable, its ultimate goal is to develop an interactive digital platform that can be brought to market and sold as an information tool, business optimization in tax collection systematization of processes. (AU)