Os desafios do esocial no escritório contábil

Abstract

Over the years, the accounting process has gone through several transformations. The beginning occurred through superficial methods and without a defined system, which took handwritten bookkeeping; went through a mechanized period, with the use of the to write; and as it emerged from computers, it moved to computerized procedures. In view of this technological advance, accounting began to carry out bookkeeping and one of the fundamental pieces for this was the emergence of SPED (Public Security System). Digital Bookkeeping). SPED, in general, consists of the transmission of accessory obligations of taxpayers to tax administrations and supervisory bodies, having their signature through a digital certificate, thus guaranteeing its legal validity. (BARP; VIEIRA; MARTINS, 2014). The Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial), is part of the SPED project, being the digital recording of payroll, and labor, social security and tax obligations. (RECEITA FEDERAL DO BRASIL, 2020). Given the above, the result of the following research question: What are the difficulties results in the accounting office to adapt to eSocial? In order for this question to be answered, this research has the general objective of: identifying the main difficulties in the accounting office for executing and delivering data to the eSocial.