Esocial: implantação e fiscalização

Abstract

The study was carried out in order to understand a little more about the implementation and supervision of the Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) which was created in 2014, decree nº 8373 with the purpose of unifying the sending of social security obligations and labor (BRAZIL, 2014). The implementation of the system was seen with great difficulty for its users, despite occurring gradually after its obligation, many companies still had problems with fulfilling their obligations, from this we see the need for supervision to monitor these companies so that can identify where errors are and can be corrected quickly and efficiently to avoid applying tricks. To carry out the study, a qualitative research modality was used that aims to delve deeper into a specific subject, in accordance with which a bibliographical research was used to obtain data from books, scientific articles and legislation relevant to the subject to justify this study. With the study it was concluded that the system came to benefit its users by simplifying the way in which the delivery of tax and social security obligations are sent and thus making the inspection work more agile, however it is observed that even with almost four years of their obligation, many companies still experience difficulties in using the system and result in losses due to inspection losses.