Abstract:The objective of the work was to carry out a systematic literature review to identify the impacts caused by SPED on Brazilian small and medium-sized companies and on the government. This is a relevant work, as it identifies the impacts caused by the adoption of SPED on small and medium-sized companies, indicating the positive and negative aspects that occurred with the adoption of SPED in the last decade. . A systematic literature review was carried out, adopting a research methodology used in academia. Search… Show more
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