Tidigare studier och undersökningar visar en utbredd skattebrottslighet inom byggbranschen. Branschen har framförallt haft problem med brottslighet relaterad till svartjobb. Problemen i fuskbenägna branscher vänta-des öka efter avskaffandet av revisionsplikten för små aktiebolag, då revision har en granskande funktion som både kan avhjälpa och upptäcka fel i redovisning. Idag är det drygt åtta år sedan revisionsplikten avskaffades och det är av stor betydelse att mäta effekten av lagändringen, samt att undersöka behovet av revision i arbetet mot att förebygga skattebrott inom byggbranschen. Studiens syfte är att undersöka och analysera behovet av revision för små bolag inom den svenska byggbranschen, i förebyggandet av skattebrott. Studien siktar på att ge en utökad förståelse om revision motverkar kriminell verksamhet, som leder till uteblivna skatteintäkter och en dysfunktionell konkurrens i branschen.                        Studien har en kvalitativ ansats med målet att besvara olika frågeställning-ar som berör revision och skattebrott. Det empiriska materialet är inhämtat genom en innehållsanalys av tingsrättsfall som omfattar skattebrotts-domar mellan åren 2011–2017. Data analyserades med besvarande av fem delföreställningar. Studien visar ett behov av revision i förebyggandet av skattebrott inom den svenska byggbranschen. Denna slutsats är grundad på resultaten som visar att; byggbranschen är överrepresenterad i fall om skattebrott, att förekomsten av revision i små byggbolag är mindre än rikssnittet i fallen som skattebrott, att skattebrott till följd av osanna fakturor är mer förekommande inom byggbranschen jämfört med övriga branscher, samt att revision är mer förekommande i fallen med penningmaskering än i övriga fall. Studien visade också det oförväntade resultatet att skattebrotten i små byggbolag inte hade ökat efter avskaffandet av revisionsplikten, vilket kan relateras till teorin om att det finns ett stort mörkertal av skattebrott delvis till följd av utebliven revision. / Previous studies show a widespread of tax crime in the construction industry. The industry has mainly had problems with crimes related to undeclared work. Problems in fraudulent industries are expected to increase after the abolition of the audit obligation for small limited liability companies, as auditing has an examining function that can both remedy and detect errors in the accounting. Today, more than eight years have passed since the statutory audit was abolished and it is of great importance to measure the effect of the amendment, and to investigate the need for audit in the work aiming to prevent tax crimes in the construction industry. The aim of the study is to investigate and analyze small companies' need for audit within the Swedish Construction Industry in the work to prevent tax crimes. The study aims to provide an enhanced understanding of whether auditing counteracts criminal activity in the construction industry, which leads to tax evasion and a dysfunctional competition on the market. The study has a qualitative approach with the aim of answering various questions concerning audit and tax crimes. The empirical material is obtained through a content analysis of district court cases involving tax crime sentences between the years of 2011–2017. Data were analyzed through answering five partial questions. The study shows a need for audit in the work aiming to prevent tax crimes in the Swedish Construction Industry. The conclusion is based on the results that shows; an over-representation of construction companies in cases of tax crimes, that the presence of auditors in small construction companies is less than the national average in cases about tax crimes, that tax crimes as a result of false invoices are more prevalent in the construction industry compared to other industries, and that the auditor is more prevalent in the cases of reverse money laundering than in other cases. The study also showed the unexpected result that the tax crimes did not increase among small construction companies after the abolition of the statutory audit, which can be related to the theory of a large number of un-detected cases of tax crimes partly as a result of inexistent audit.

O presente trabalho centra seu estudo na possível utilização de documentos fiscais eletrônicos no trabalho de rastreio de cargas, com o objetivo de propor metodologia de rastreamento apoiada em seu emprego, tendo em vista o processo em curso de mudança de paradigma no relacionamento fisco-contribuinte e a necessidade de evitar fraudes e sonegação que tanto atrapalham o crescimento do país. A metodologia de pesquisa, a partir da conceituação de documento eletrônico, baseou-se no levantamento, análise e avaliação dos principais documentos fiscais eletrônicos já envolvidos na operação com mercadorias e seu transporte (ou em desenvolvimento), num trabalho comparativo, bem como de algumas tecnologias de rastreamento existentes, atentando para os aspectos de validade jurídica e de legalidade de um e de outro, dentro do contexto tributário brasileiro. Os documentos em questão foram: a Nota Fiscal Eletrônica, o Conhecimento de Transporte Eletrônico e o Manifesto Econômico de Documentos Fiscais. Quanto ao rastreamento e sua legislação, as tecnologias contempladas em sua consonância com o objetivo do trabalho foram: tecnologia OCR (Optical Character Recognition), Weigh-in-Motion (WIN), RFID no veículo, RFID no produto, lacre eletrônico, scanners de carga, rastreadores e georreferenciamento. A conclusão do estudo apontou a possibilidade técnica de integração das informações fiscais com tecnologias de rastreamento de cargas e veículos, atualmente restrita, neste formato, ao rastreio de veículos. As possíveis soluções, embasadas juridicamente, implicam em diferentes decursos de prazos, custos e precisão nas informações prestadas. Há, porém, um caminho longo ainda a ser trilhado para que esta integração e adoção sejam plenas. / This essay focuses its study on the possible usage of electronic invoices for tracking freight, in order to propose tracking methodology, in view of shift the relationship paradigm government-taxpayer and the need to avoid fraud and tax evasion that both hinder the country´s growth. The research methodology, from the conceptualization of an electronic invoice, is based on the collection, analysis and evaluation of the main electronic tax documents already involved in the operation with goods and their transport (or in development), a comparative analysis, as well as some existing tracking technologies, noting aspects of legal validity and legality of one and other, within the context of the Brazilian tax. The observed documents are: goods electronic invoice and freights electronic invoice. As for tracking and its legislation, the technologies covered in line with the objective of the study are: OCR technology (Optical Character Recognition), Weigh-in-Motion (WIN), the RFID vehicle RFID product, electronic seal, scanners, cargo tracking and georeferencing. The conclusion of the study showed the technical feasibility of integrating information technology with tax tracking of cargo and vehicles, currently restricted, in this format, to the screening of vehicles. Possible solutions, supported legally, imply different timing, cost and accuracy of supplied information. However, there is still a long path to tread for this full integration and adoption.

O presente trabalho centra seu estudo na possível utilização de documentos fiscais eletrônicos no trabalho de rastreio de cargas, com o objetivo de propor metodologia de rastreamento apoiada em seu emprego, tendo em vista o processo em curso de mudança de paradigma no relacionamento fisco-contribuinte e a necessidade de evitar fraudes e sonegação que tanto atrapalham o crescimento do país. A metodologia de pesquisa, a partir da conceituação de documento eletrônico, baseou-se no levantamento, análise e avaliação dos principais documentos fiscais eletrônicos já envolvidos na operação com mercadorias e seu transporte (ou em desenvolvimento), num trabalho comparativo, bem como de algumas tecnologias de rastreamento existentes, atentando para os aspectos de validade jurídica e de legalidade de um e de outro, dentro do contexto tributário brasileiro. Os documentos em questão foram: a Nota Fiscal Eletrônica, o Conhecimento de Transporte Eletrônico e o Manifesto Econômico de Documentos Fiscais. Quanto ao rastreamento e sua legislação, as tecnologias contempladas em sua consonância com o objetivo do trabalho foram: tecnologia OCR (Optical Character Recognition), Weigh-in-Motion (WIN), RFID no veículo, RFID no produto, lacre eletrônico, scanners de carga, rastreadores e georreferenciamento. A conclusão do estudo apontou a possibilidade técnica de integração das informações fiscais com tecnologias de rastreamento de cargas e veículos, atualmente restrita, neste formato, ao rastreio de veículos. As possíveis soluções, embasadas juridicamente, implicam em diferentes decursos de prazos, custos e precisão nas informações prestadas. Há, porém, um caminho longo ainda a ser trilhado para que esta integração e adoção sejam plenas. / This essay focuses its study on the possible usage of electronic invoices for tracking freight, in order to propose tracking methodology, in view of shift the relationship paradigm government-taxpayer and the need to avoid fraud and tax evasion that both hinder the country´s growth. The research methodology, from the conceptualization of an electronic invoice, is based on the collection, analysis and evaluation of the main electronic tax documents already involved in the operation with goods and their transport (or in development), a comparative analysis, as well as some existing tracking technologies, noting aspects of legal validity and legality of one and other, within the context of the Brazilian tax. The observed documents are: goods electronic invoice and freights electronic invoice. As for tracking and its legislation, the technologies covered in line with the objective of the study are: OCR technology (Optical Character Recognition), Weigh-in-Motion (WIN), the RFID vehicle RFID product, electronic seal, scanners, cargo tracking and georeferencing. The conclusion of the study showed the technical feasibility of integrating information technology with tax tracking of cargo and vehicles, currently restricted, in this format, to the screening of vehicles. Possible solutions, supported legally, imply different timing, cost and accuracy of supplied information. However, there is still a long path to tread for this full integration and adoption.

Detta arbete är en undersökning som handlar om CGI’s egenutvecklade fakturasystem som heter CDI. Detta fakturasystem används av Trafikverket och grunden i arbetet handlar om en undersökning som kartlägger vilka problem som finns med nuvarande användargränssnitt i CDI. Arbetet fokuserar endast på den vy där användaren utför konteringar av fakturor. Användargränssnittet som används idag utvecklades omkring 2007 och behöver enligt CGI en modernisering. Tanken är på sikt att användargränssnittet ska ersättas med ett nytt, uppdaterat användargränssnitt som underlättar arbetet för användaren mer än det nuvarande användargränssnittet. Syftet med rapporten är att undersöka vilka problem som användarna upplever att det nuvarande användargränssnittet har och att med hjälp av två egenutvecklade designförslag utvärdera hur man kan åtgärda dessa problem. Detta genomförs med hjälp av en nulägesanalys, som kartlägger nuvarande problem och en analys som utvärderar designförslagen. Båda analyserna görs med intervjuer som datainsamlingsmetod och genomförs med tre personer från Trafikverket som arbetar dagligen med fakturasystemet. När utvärderingen är klar kommer det att göras en reviderad version av de tidigare designförslagen, detta blir den slutgiltiga produkten från min rapport. Slutprodukten kan senare användas som grund i arbetet kring att utveckla det nya användargränssnittet för CDI. / This work is a survey about CGI’s self-developed invoice system called CDI. This invoice system is used by Trafikverket and the foundation of this work is based on a survey that maps out what problems there is with the current user interface in CDI. The work focuses only on the view where the user is performing accounts of invoices. The user interface that is used today was developed around 2007 and according to CGI, needs a modernization. The idea over sight is to replace the user interface with a new, updated one that helps the user more than the current user interface. The purpose of the report is to investigate what problems that users is experiencing with the current user interface and with the help of two self-developed design-proposals evaluate how to fix these problems. This is being performed with the help of a zero-state analysis, that maps the current problems and another analysis that evaluates the design-proposals. Both analysis is made from interviews and is performed with three persons from Trafikverket that work with the invoice system on a daily basis. When the evaluation is done there will be a revised version of the earlier design-proposals, this will be the final product of this report. The final product will later be used as a foundation in the work around developing the new user interface for CDI.

El presente trabajo de investigación tiene como finalidad desarrollar el Plan de Negocio de una plataforma electrónica de información y elección de ofertantes de factoring para las MIPYME interesadas en financiamiento de ventas mediante oferta de facturas negociables. Esta propuesta se dirige a empresarios de diferentes rubros y cuyos niveles de facturación caracterizan a sus empresas como micro, pequeñas y medianas, especialmente para aquellos que valoran mucho contar con la liquidez de fondos necesarios para financiar sus operaciones al menor costo posible. Para ello se realizó un sondeo el cuál permitió validar nuestra propuesta explicada en este documento, destacando que el 67,3% manifiesta estar muy dispuesto a usar la plataforma “Elige – Factoring”. Para implementar este modelo de negocio se requerirá de una inversión de S/ 105 000 distribuidos en desarrollo de plataforma web, adquisición de bienes de cómputo, campañas de difusión y otros gastos pre-operativos, así como capital de trabajo requerido para financiar las actividades del primer año de operación. Se usará redes sociales y se generará contenido de calidad para desarrollar una estrecha y contínua relación con los clientes. La estrategia del presente plan se basará en la diferenciación y la focalización. Esta solución será la finetch referente de provisión de información de Factoring y de negociación de tasas de descuento de Facturas Negociables en el Perú. A partir del análisis financiero realizado, concluimos que el proyecto tendrá un VAN de de S/133 321,46 y una TIR de 36,7%, luego de 5 años de operaciones, haciéndolo atractivo para invertir. / The purpose of this research work is to develop the Business Plan of an electronic platform of information and choice of factoring bidders for MSME interested in financing sales by offering their negotiable invoices. This proposal is aimed at businessman of different sectors and whose billing levels characterize their companies as micro, small and medium-sized, especially for those who highly value having the liquidity of funds necessary to finance their operations at the lowest possible cost. For this, a poll was carried out which allowed us to validate our proposal explained in this document, highlighting that 67.3% state that they are very willing to use the platform "Elige - Factoring". To implement this business model, its will need an investment of S/ 105 000 distributed in web platform development, acquisition of computer assets, dissemination campaigns and other pre-operational expenses, as well as the working capital required to finance the activities of the first year of operation. Social networks will be used and quality content will be generated to develop a close and continuous relationship with customers. The strategy of this plan will be based on differentiation and targeting. This solution will be the benchmark finetch for the provision of Factoring information and the negotiation of discount rates of Negotiable Invoices in Peru. From the financial analysis carried out, we conclude that the project will have a NPV of S / 133 321,46 and an IRR of 36,7%, after 5 years of operations, making it attractive to invest. / Trabajo de investigación

Many companies are handling a large number of invoices every year. To manually categorize them takes a lot of time and resources. For a model to automatically categorize invoices, the documents need to be properly read and processed by the model. While traditional Natural Language Processing may be suitable for processing structured documents, unstructured documents such as invoices often need the layout to be considered in ordered for the document to be read correctly. Techniques that take the visual information in account when processing a document is referred to as 2D NLP. One of such models that is state-of-the-art today is LayoutLMv3. This project provides a comparison of invoice-information extraction using LayoutLMv3 and plain Optical Character Recognition (OCR) for the purpose of invoice classification. LayoutLMv3 were fine-tuned for key-field extraction on 180 annotated invoices. The extracted key-fields were then used to form 3 different configurations of structured text-strings for each document. The structured texts were used for training a classification model into three categories, A: physical product, B: service and C: unknown. The results were compared with a baseline classification model trained on unstructured text obtained through OCR. The results show that all of the models achieved equal performance on the classification task. However, several inconsistencies regarding the annotations of the dataset were found. The project concluded that the raw OCR text proved to be useful for classification despite being unstructured, and that similar classification results could be obtained through considering only a few key-information fields. Obtaining a structured input through LayoutLMv3 proved to be especially useful for controlling the input to the classification model, such as omitting undesirable information. However, the drawbacks might be that some important information in some cases are excluded. / Många företag hanterar en stor mängd fakturor varje år. Att manuellt klassificera dessa in i olika kategorier tar mycket tid och resurser. För en modell som automatiskt ska klassificera fakturor krävs att informationen i dokumenten blir korrekt representerad och hanterad av modellen. Medan naturligtspråkbehandling (NLP) är en lämplig metod för att hantera strukturerade dokument, behöver ostrukturerade dokument ofta hanteras med en metod som även bevarar den visuella informationen på sidan för att dokumentet ska läsas korrekt. Tekniker som gör detta kallas för 2-dimensionell naturligtspråkbehandling. En modell som använder sig av en sådan teknik är LayoutLMv3, som innehar dagens högsta nivå av resultat. Det här projektet utför en jämförelse av metoder för extrahering av information från fakturor med avsikt att användas för klassificering. Extrahering av nyckelinformation med hjälp av LayoutLMv3 jämförs med användning av optisk teckenigenkänning (OCR). LayoutLMv3 finjusterades för nyckelfältsextraktion av 12 informationsfält. Därefter formaterades den extraherade nyckelinformationen från hela datasetet till tre olika strukturerade text-inmatningar. De strukturerade texterna användes sedan för att träna en klassificeringsmodell på tre kategorier, A: fysisk produkt, B: tjänst, och C: okänt. Resultaten jämfördes med en basmodell tränad på den ostrukturerade texten från OCR. Resultaten visar att alla modellerna presterar lika bra. Emellertid påträffades några olyckliga inkonsekvenser i den utförda annoteringen av fakturorna. Projektets slutsats är att den råa OCR texten visar sig vara användbar för klassificeringen trots att det är en ostrukturerad representation av dokumenten, men att liknande resultat kan fås vid användning av bara ett fåtal nyckelfält. Användning av den strukturerade texten från LayoutLMv3 visade sig vara särskilt behändig för att kontrollera inmatningen till klassificeringsmodellen, såsom att exkludera viss information. Däremot kan det vara en nackdel att viss information i somliga fall blir förbisedd.

Made available in DSpace on 2016-04-26T20:22:56Z (GMT). No. of bitstreams: 1 Andreia Fogaca Rodrigues Maricato.pdf: 989468 bytes, checksum: de41ec975ceb7c2a7b00c23a6a3f073d (MD5) Previous issue date: 2014-06-24 / The doctoral thesis we present the Examining Board of the Graduate Program in Tax Law aims at the analysis of the impacts of computerization in the instrumental duty tax, recording tax credit, decadence and prescription and tax proof. Our goal is to study the main impacts caused by the insertion of new technologies that are being required compulsorily by the taxpayer for fulfillment of tax obligations to the Treasury. We aim to demonstrate that all this power implemented through the SPED violates the principle of tax law and that these changes in order to comply with the duty will entail impacts instrumental in setting up the tax legal fact, in terms of decay and prescription tax and means test. Therefore, we adopted the philosophical constructivism, logic semantic, also called analytic hermeneutic that has its own method, it is logical semantic because it studies the object from the language perspective. The language in this case constitutes the reality and without language the object is unknown. Therefore, our study is guided in the changes brought about in the line of duty instrumental with technological advancement, and the computer has influenced the establishment of the tax legal fact, building new legal reality. We analyzed the impacts brought by technological advances in performance of instrumental duty. As any scientific work, the premises will be listed in the first chapter, so that there is full understanding of the language they want to build / Pós-Graduação em Direito Tributário tem por objeto a análise dos impactos da informatização fiscal no dever instrumental, na constituição do crédito tributário, na decadência e prescrição e na prova tributária. Nosso objetivo é estudar os principais impactos causados pela inserção de novas tecnologias que vêm sendo exigidas do contribuinte de forma compulsória para cumprimento dos deveres instrumentais tributários à Fazenda Pública, denominada informatização fiscal. Demonstraremos que todo esse avanço tecnológico implementado através do SPED viola o princípio da legalidade tributária e que essas alterações na forma de cumprimento do dever instrumental acarretarão impactos na constituição do fato jurídico tributário, nos prazos de decadência e prescrição e nos meios de prova tributária. Para isto, procuramos, adotamos a corrente filosófica do constructivismo, lógico-semântico, também chamado de analítico-hermenêutico, que tem um método próprio; é lógico-semântico porque parte da linguagem, estuda o objeto a partir da linguagem, que aqui constitui a realidade e sem a qual não conhecemos o objeto. Portanto, nosso estudo se pauta nas mudanças trazidas no cumprimento do dever instrumental com o avanço tecnológico, e como a informática tem influenciado na constituição do fato jurídico tributário, construindo novas realidades jurídicas. Como todo trabalho científico, as premissas serão listadas logo no primeiro capítulo, para que haja completa compreensão da linguagem que se quer construir

Submitted by Matheus Fortes Bonelli (mfbonelli@gmail.com) on 2018-05-10T17:08:18Z No. of bitstreams: 1 dissertacao_matheus_vfinal 20180504.pdf: 1822759 bytes, checksum: 919f9b54d955ad46d65a80d54a2f6d15 (MD5) / Rejected by Simone de Andrade Lopes Pires (simone.lopes@fgv.br), reason: Boa tarde Matheus, Para que possamos aprovar seu trabalho são necessários alguns ajustes conforme norma ABNT/APA. Seguir a ESTRUTURA abaixo: Capa (obrigatório) - (FUNDAÇÃO GET”U”LIO VARGAS NÃO TEM ACENTO) Contracapa (obrigatório) – Correto. Ficha catalográfica (obrigatório) - Correto. Folha de aprovação (obrigatório) - Correto - DEDICATÓRIA - AGRADECIMENTOS (A PALAVRA AGRADECIMENTO DEVE SER MAIUSCULO/NEGRITO E CENTRALIZADO) - RESUMO (A PALAVRA RESUMO DEVE SER MAIUSCULO/NEGRITO E CENTRALIZADO): espaçamento simples (150 a 500 palavras), com palavras-chave (obrigatório). - ABSTRACT (A PALAVRA ABSTRACT DEVE SER MAIUSCULO/NEGRITO E CENTRALIZADO) em língua estrangeira. A numeração só pode aparecer a partir da introdução, antes não pode. Após os ajustes você deve submete-lo novamente para analise e aprovação. Qualquer dúvida estamos à disposição, Atenciosamente, Simone de Andrade Lopes Pires SRA on 2018-05-10T20:42:58Z (GMT) / Submitted by Matheus Fortes Bonelli (mfbonelli@gmail.com) on 2018-05-10T21:14:44Z No. of bitstreams: 2 dissertacao_matheus_vfinal 20180504.pdf: 1822759 bytes, checksum: 919f9b54d955ad46d65a80d54a2f6d15 (MD5) dissertacao_matheus_vfinal 20180510.pdf: 1822289 bytes, checksum: df5576ca3d2e314dff5d002b339c29cf (MD5) / Rejected by Simone de Andrade Lopes Pires (simone.lopes@fgv.br), reason: Boa Noite Matheus, Segue algumas alterações que ainda são necessárias para aprovação do trabalho: 1º - Pagina do resumo não vai título do trabalho, vai somente a palavra RESUMO em letra maiúscula no centro. Excluir o tema do TA 2º - Pagina do ABSTRACT não vai título do trabalho, vai somente a palavra ABSTRACT em letra maiúscula no centro. Excluir o tema do TA. Se ficar na dúvida há um modelo na pagina 17 e 18 das normas ABNT enviada por e-mail. 3º - Pagina de agradecimentos vem antes do RESUMO. Acredito que com estas alterações, o trabalho será aprovado. Atenciosamente, Simone de Andrade Lopes Pires Secretaria de Registros Acadêmicos on 2018-05-10T23:32:02Z (GMT) / Submitted by Matheus Fortes Bonelli (mfbonelli@gmail.com) on 2018-05-11T13:08:30Z No. of bitstreams: 1 dissertacao_matheus_vfinal 20180511.pdf: 1821920 bytes, checksum: 749b23e245f55beec786ee2a7e5180e3 (MD5) / Approved for entry into archive by Simone de Andrade Lopes Pires (simone.lopes@fgv.br) on 2018-05-11T17:23:37Z (GMT) No. of bitstreams: 1 dissertacao_matheus_vfinal 20180511.pdf: 1821920 bytes, checksum: 749b23e245f55beec786ee2a7e5180e3 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-05-11T17:57:36Z (GMT) No. of bitstreams: 1 dissertacao_matheus_vfinal 20180511.pdf: 1821920 bytes, checksum: 749b23e245f55beec786ee2a7e5180e3 (MD5) / Made available in DSpace on 2018-05-11T17:57:36Z (GMT). No. of bitstreams: 1 dissertacao_matheus_vfinal 20180511.pdf: 1821920 bytes, checksum: 749b23e245f55beec786ee2a7e5180e3 (MD5) Previous issue date: 2018-05 / Esse estudo aborda a assimetria de informação presente no mercado de crédito com duplicatas no Brasil. Foi analisado um conjunto de dados obtidos de uma empresa que desenvolveu uma ferramenta que permite a consulta de informações sobre o documento fiscal das transações comerciais junto às Secretarias de Fazenda estaduais, a formalização da documentação da operação de crédito, e o controle de unicidade dos títulos de crédito. Com o resultado, o estudo propõe indicadores que podem ser integrados aos processos de concessão de crédito dos agentes financeiros, como forma de melhorar a qualidade de suas carteiras de crédito, reduzir a necessidade de garantias adicionais, aumentar o volume de crédito disponível e permitir redução do spread das operações com estes títulos. Foram analisadas 129.381 notas fiscais eletrônicas de 3.459 empresas, que realizaram operações com 240 agentes financeiros, que resultaram em 171.249 duplicatas somando um valor de R$ 633 milhões. A consulta das notas fiscais eletrônicas retornou 12 diferentes tipos de eventos que informam qualquer ato relacionado por um agente envolvido na transação comercial, que foram combinados com os dados de valor, data de emissão, data de envio para desconto, prazo de pagamento e efetivação da operação de crédito. Os resultados sugerem que é possível utilizar as datas de emissão e envio, valor e prazo de pagamento como variáveis que explicam alguns eventos de cancelamento de Nota Fiscal, permitindo indicar maior ou menor segurança para o documento fiscal que serve de lastro para a duplicata. A análise também mostrou que o retorno do evento de cancelamento reduz em 29% as chances da efetivação de operação de crédito, enquanto o retorno dos eventos de ciência ou confirmação aumentam essas chances em 4%. O estudo contribui por trazer uma perspectiva de redução da seleção adversa, resultando em melhora do ambiente de crédito, principalmente para pequenas e médias empresas, tradicionalmente alijadas do processo de concessão de crédito dos agentes financeiros, em um cenário onde há recente mudança de legislação sobre o tema. / This study addresses the information asymmetry present in Brazilian trade receivable’s credit market, analyzing a set of data obtained from a company that developed a tool that allows checking the information of the commercial transactions’ invoice on the Departament of Taxation and Finance’s (Secretaria da Fazenda) database, the credit document’s formalization and receivable’s uniqueness control. With the result, the study proposes indicators that can be integrated to the processes financial agents’ credit granting, as a way to improve the quality of their loan portfolios, reduce the need for additional guarantees, increase the credit volume available and allow spread reduction. A total of 129,381 electronic invoices were analyzed from 3,459 companies, which carried out operations with 240 financial agents, resulting in 171,249 trade receivables and totaling R$ 633 million. By checking electronic invoices, I obtain 12 different types of events that inform any related act by an agent involved in the commercial transaction, which were combined with the data of value, date of issue, date of discount, payment term and effectiveness of the transaction. The results suggest that it is possible to use the dates of issuance and discount of invoices, value and payment deadline as variables that explain the cancellation of the invoice, which may indicate greater or smaller security to the invoice that serves as collateral for a trade receivable. The analysis also showed that the return of the cancellation event reduces 29% the chances of a credit operation, while the return of science or confirmation events increases those chances by 4%. The study contributes to the reduction of adverse selection, resulting in an improvement in the credit environment, especially for small and medium-sized companies, traditionally left out of the process of granting credit, in a scenario where there is a recent legal change on this subject.

Automatiserad dokumentklassificering är en process eller metod som syftar till att bearbeta ochhantera dokument i digitala former. Många företag strävar efter en textklassificeringsmetodiksom kan lösa olika problem. Ett av dessa problem är att klassificera och organisera ett stort antaldokument baserat på en uppsättning av fördefinierade kategorier.Detta examensarbete syftar till att hjälpa Medius, vilket är ett företag som arbetar med fakturaarbetsflöde, att klassificera dokumenten som behandlas i deras fakturaarbetsflöde till fakturoroch icke-fakturor. Detta har åstadkommits genom att implementera och utvärdera olika klassificeringsmetoder för maskininlärning med avseende på deras noggrannhet och effektivitet för attklassificera finansiella dokument, där endast fakturor är av intresse.I denna avhandling har två dokumentrepresentationsmetoder "Term Frequency Inverse DocumentFrequency (TF-IDF) och Doc2Vec" använts för att representera dokumenten som vektorer. Representationen syftar till att minska komplexiteten i dokumenten och göra de lättare att hantera.Dessutom har tre klassificeringsmetoder använts för att automatisera dokumentklassificeringsprocessen för fakturor. Dessa metoder var Logistic Regression, Multinomial Naïve Bayes och SupportVector Machine.Resultaten från denna avhandling visade att alla klassificeringsmetoder som använde TF-IDF, föratt representera dokumenten som vektorer, gav goda resultat i from av prestanda och noggranhet.Noggrannheten för alla tre klassificeringsmetoderna var över 90%, vilket var kravet för att dennastudie skulle anses vara lyckad. Dessutom verkade Logistic Regression att ha det lättare att klassificera dokumenten jämfört med andra metoder. Ett test på riktiga data "dokument" som flödarin i Medius fakturaarbetsflöde visade att Logistic Regression lyckades att korrekt klassificeranästan 96% av dokumenten.Avslutningsvis, fastställdes Logistic Regression tillsammans med TF-IDF som de övergripandeoch mest lämpliga metoderna att klara av problmet om dokumentklassficering. Dessvärre, kundeDoc2Vec inte ge ett bra resultat p.g.a. datamängden inte var anpassad och tillräcklig för attmetoden skulle fungera bra. / Automated document classification is an essential technique that aims to process and managedocuments in digital forms. Many companies strive for a text classification methodology thatcan solve a plethora of problems. One of these problems is classifying and organizing a massiveamount of documents based on a set of predefined categories.This thesis aims to help Medius, a company that works with invoice workflow, to classify theirdocuments into invoices and non-invoices. This has been accomplished by implementing andevaluating various machine learning classification methods in terms of their accuracy and efficiencyfor the task of financial document classification, where only invoices are of interest. Furthermore,the necessary pre-processing steps for achieving good performance are considered when evaluatingthe mentioned classification methods.In this study, two document representation methods "Term Frequency Inverse Document Frequency (TF-IDF) and Doc2Vec" were used to represent the documents as fixed-length vectors.The representation aims to reduce the complexity of the documents and make them easier tohandle. In addition, three classification methods have been used to automate the document classification process for invoices. These methods were Logistic Regression, Multinomial Naïve Bayesand Support Vector Machine.The results from this thesis indicate that all classification methods used TF-IDF, to represent thedocuments as vectors, give high performance and accuracy. The accuracy of all three classificationmethods is over 90%, which is the prerequisite for the success of this study. Moreover, LogisticRegression appears to cope with this task very easily, since it classifies the documents moreefficiently compared to the other methods. A test of real data flowing into Medius’ invoiceworkflow shows that Logistic Regression is able to correctly classify up to 96% of the data.In conclusion, the Logistic Regression together with TF-IDF is determined to be the overall mostappropriate method out of the other tested methods. In addition, Doc2Vec suffers to providea good result because the data set is not customized and sufficient for the method to workwell.

La comparaison entre des systèmes civilistes et, plus particulièrement, la France et la Lituanie, permet de confronter des expériences diverses au service de la construction de l’Union européenne. La méthode comparatiste peut, dans une approche régulatrice, permettre de réaliser une véritable intégration commune pour une matière comme le droit fiscal et d’appréhender les modalités du droit à déduction de la TVA relatives à l’exercice régulier et abusif d’un tel droit. Depuis la création de la TVA, comme instrument majeur pour financer le budget des États, le moment est venu de porter un regard critique sur le système de la TVA. Le droit à déduction de la TVA est fondamental pour le système de la TVA et sa neutralité. La taxe sur la valeur ajoutée a une incidence considérable sur chaque citoyen de l'Union européenne et il faut se donner les moyens en vue d’améliorer le mécanisme d’application de la déduction et créer des méthodes supplémentaires de lutte contre la fraude / The comparison between civil law systems and, more particularly, between France and Lithuania, allows to confront diverse experiences in favour of the European Union’s construction. The comparative method allows, in a regulating approach, to realize a real common integration of a subject like tax law and better understand the conditions of VAT deduction related to the deduction practise in the regular or abusive way. Since the establishment of VAT, as a major instrument to fund the State’s budget, it is the time to take a critical look on the VAT system. The right to deduct VAT is fundamental composant of VAT system and of its neutrality. The value added tax has a significant impact on each citizen of the European Union and we must give ourselves the means to improve the application of the deduction mechanism and develop the additional methods to fight against fraud