Os reflexos da mudança em função da implementação do eSocial em uma empresa do ramo varejista

Abstract

The eSocial (Digital Bookkeeping System for Tax, Social Security and Labor Obligations) is a federal government project that aims to modernize the submission of declarations, aims to unify ancillary obligations and integrate taxpayer information to various government agencies in the three spheres: federal, state and municipal. As of January 2018, the system became mandatory for companies that obtained revenues in excess of R$ 78,000,000.00 (seventy-eight million reais) in 2016. This paper presents a study on the impact of the change as a result of the implementation of eSocial, in a retail company. As for its purpose, the research is classified as descriptive and, as far as the means of investigation, bibliographical, documentary, survey and case study. As for the method used and approach, this work is classified as deductive and qualitative, respectively. For the development of this study, the analysis of a retail company located in the central region of Rio Grande do Sul was carried out. In addition, a retrospective of accounting was carried out over the centuries until it entered the digital age. In order to reach the objective of this paper, of demonstrating how the eSocial is being received in the organization object of the study, and as its effects are being absorbed in the fulfillment of the accessory obligations, a questionnaire was applied to the employees of the company directly involved in the process, divided into three stages. After analyzing the collected data, it was concluded that the company is still undergoing a paradigm shift, with several adaptations and changes in relation to its procedures and systems. Managers currently view more problems than benefits due to the lack of support offered by the government, the deadlines that propitiate the incidence of fines and the complexity of the processes, that, for now, do not allow them to see all the advantages attributed to the new system by the government.