Uma análise nos impactos da unificação do INSS e IRRF na DCTFWEB: simplificação e eficiência no recolhimento dos tributos

Abstract

This Final Course Work aims to examine the impacts of the unification of INSS and IRRF in DCTFweb. Since the publication of Law No. 1,787/2018, companies have started to send and collect information related to the calculation of employer and insured social security contributions through DCTFWEB, including from 2023 onwards the declaration and collection of INSS and IRRF. DCTFweb (Declaration of Federal Tax Debits and Credits) is a recent instrument that aims to consolidate information related to INSS (National Institute of Social Security) and IRRF (Income Tax Withheld at Source). The integration of these ancillary obligations in a single platform promises to simplify accounting processes, reduce operational costs and minimize errors in the calculation of taxes. Given the importance of this project and its impact on accounting activities, this research aims to examine whether the unification of INSS and IRRF in DCTFweb contributes to the simplification and efficiency of tax collection by companies. Among the aspects to be analyzed is whether this unification can facilitate the accounting routine of companies, reducing the bureaucratic complexity involved in complying with tax obligations. Scientific articles and Brazilian legislation will be used to develop the research, in addition to a structured questionnaire, and will be classified as a qualitative, descriptive and bibliographical research, which will yield results according to the perceptions and analyses made.