Impact of the implementation of NFC-e and the Nota Premiada Bahia Program on the revenue collection of the State of Bahia
Keywords:
Tax Evasion, Invoice Technologies, E-Invoicing, Tax Lotteries, Differences-in-DifferencesAbstract
In order to analyze auxiliary policies to combat tax evasion, this work evaluated, for the State of Bahia (Brazil), the implementation of the Electronic Consumer Invoice (NFC-e), a digital tax document that is mandatory for transactions with final consumers. In a complementary way, it also evaluated the impact of a state program of tax lotteries for consumers (Nota Premiada Bahia - NPB). The mandatory determination of NFC-e increased, in Bahia, the revenue reported by companies by 6.75%. For companies that are not subject to tax substitution, this value reaches up to 10.7%. The NPB program awards increased the request for invoices by up to 12.8% for small municipalities in Bahia.
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