The implementation of the electronic tax documents in Brazil as a tool to fight tax evasion

This article presents, in a summarized manner, the concepts, operating model and the evolution of the implementation of electronic tax document projects in Brazil: "Electronic Invoice" - NF-e and "Electronic Waybill" - CT-e, as well as it discusses how the integration between both may help in the control and inspection of commercial operations in the country, and presents the current restrictions to make this system effectively operational.