Fuel Reselling: Electronic Documents and Tax Surveillance

AUTHOR(S):

Alinne Beteto, Vidal Melo, Jose Tosta, Eduardo Dias

TITLE

Fuel Reselling: Electronic Documents and Tax Surveillance

ABSTRACT

Considering fraud and the challenges related to the surveillance of gas stations in Brazil, this paper aims to present models of electronic tax documentation and scenarios studied for the development of SAT-RP-e (Authentication and Transmission System of Electronic Pulser Register), an Internet of Things solution that aims to introduce a new electronic document and to transmit data collected from the fuel pumps to the tax surveillance bodies via the Internet. This paper also aims to show how electronic documents and automation, when used together, can enable the government to validate different data declared at different points in the supply chain and to indicate the most efficient allocation of government fiscals to determine points of fraud in the distribution of fuel, and the importance of a source of data that can be collected automatically, without human intervention.

KEYWORDS

fuel pumps, gas stations, tax surveillance, electronic documents, frauds

REFERENCES

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Cite this paper

Alinne Beteto, Vidal Melo, Jose Tosta, Eduardo Dias. (2016) Fuel Reselling: Electronic Documents and Tax Surveillance. International Journal of Economics and Management Systems, 1, 169-176