Resumo:
In order to analyze auxiliary policies to combat tax evasion, this work evaluated, for the State of
Bahia (Brazil), the implementation of the Electronic Consumer Invoice (NFC-e), a digital tax
document that is mandatory for transactions with final consumers. In a complementary way, it
also evaluated the impact of a state program of tax lotteries for consumers (Nota Premiada Bahia
- NPB). The mandatory determination of NFC-e increased, in Bahia, the revenue reported by
companies by 6.75%. For companies that are not subject to tax substitution, this value reaches up
to 10.7%. The NPB program awards increased the request for invoices by up to 12.8% for small
municipalities in Bahia.