Effects of the electronic invoice program on the increase of state collection

Abstract

This article aims to verify if the implementation of the Electronic Invoice program (NF-e), generated an increase in the collection in the state of Goiás, Brazil. For the research, means test analysis (t-test) was used along with the estimation of regressions difference-in-differences. The results indicated that the average collection in the state of Goiás was statistically higher in the period after the implementation of NF-e and that the increase in the collection from companies required to issue NF-e was superior to the collection from those not required to during the period of investigation. Therefore, although the main focus of NF-e is not the increase in tax collection, it can be observed that the institutionalization of a program of standardization and sharing of fiscal documents included improvements in the inspection processes of the tax administration, increasing the collection of state taxes through the reduction of tax default.