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Abstract(s)
O presente estudo teve como finalidade analisar uma amostra de empresas portuguesas pertencentes aos setores de Alojamento e da Restauração e Similares que cumpriram os requisitos de acesso aos apoios adicionais do Estado durante o período de pandemia Covid-19. Entre o ano de 2020 e 2021, o Estado adotou várias medidas de apoio adicional às referidas empresas que registaram uma diminuição significativa na sua atividade, nomeadamente a redução de, pelo menos, 25% da faturação. Como a Lei de Benford tem sido uma técnica utilizada na deteção de fraudes por parte das empresas, pretendeu- se verificar, com recurso à aplicação da referida Lei, a existência de indícios de subfacturação nas empresas que reuniram os requisitos de acesso aos apoios adicionais do Estado para o ano de 2020. Primeiramente, efetuou-se uma revisão de literatura focada no impacto da pandemia Covid-19 nas empresas em estudo, nas medidas de apoio adotadas pelo Estado e na origem e aplicação da Lei de Benford. Através da base de dados SABI, recolheu-se a Informação Financeira de 25.754 empresas pertencentes ao CAE 55 e ao CAE 56. A amostra analisada foi dividida em grupos: que representavam a totalidade das empresas em estudo, as empresas com uma redução do volume de negócios de 25% a 35% e 35% a 75% e por fim as que pertenciam às Microempresas. Posteriormente, analisou-se no Microsoft Excel a conformidade dos grupos em estudo com a distribuição da Lei de Benford, através da aplicação do teste de conformidade e do teste estatístico. Conclui-se que as empresas pertencentes ao CAE 55 e 56 apresentam diferenças significativas com a distribuição da Lei de Benford para todos os grupos analisados, podendo apresentar indícios de Subfaturação, com o intuito de obter um maior número de benefícios aplicado pelo Estado.
The present study aimed to analyze a sample of Portuguese companies belonging to the Accommodation and Restaurant and Similar sectors that met the requirements of access to additional state support during the period of the Covid-19 pandemic. Between 2020 and 2021, the State adopted several additional support measures for those companies that registered a significant decrease in their activity, namely the reduction of at least 25% of turnover. As the Benford Law has been a technique used in the detection of fraud by companies, it was intended to verify, using the application of this Law, the existence of indications of under-invoicing in companies that met the requirements for access to additional State support for the year 2020. Primarily, a literature review focused on the impact of the Covid-19 pandemic on the companies under study, the support measures adopted by the State and the origin and application of the Benford Law. Through the SABI database, the Financial Information of 25,754 companies belonging to CAE 55 and CAE 56 was collected. The sample analyzed was divided into subgroups: representing all the companies under study, companies with a reduction in turnover of 25% to 35% and 35% to 75% and finally those belonging to Microenterprises. Subsequently, the conformity of the studied groups with the distribution of Benford's Law was analyzed in Microsoft Excel, through the application of the conformity test and the statistical test. It is concluded that the companies belonging to CAE 55 and 56 present significant differences with the distribution of Benford's Law for all groups analyzed, and may present evidence of Under-Invoicing, in order to obtain a greater number of benefits applied by the State.
The present study aimed to analyze a sample of Portuguese companies belonging to the Accommodation and Restaurant and Similar sectors that met the requirements of access to additional state support during the period of the Covid-19 pandemic. Between 2020 and 2021, the State adopted several additional support measures for those companies that registered a significant decrease in their activity, namely the reduction of at least 25% of turnover. As the Benford Law has been a technique used in the detection of fraud by companies, it was intended to verify, using the application of this Law, the existence of indications of under-invoicing in companies that met the requirements for access to additional State support for the year 2020. Primarily, a literature review focused on the impact of the Covid-19 pandemic on the companies under study, the support measures adopted by the State and the origin and application of the Benford Law. Through the SABI database, the Financial Information of 25,754 companies belonging to CAE 55 and CAE 56 was collected. The sample analyzed was divided into subgroups: representing all the companies under study, companies with a reduction in turnover of 25% to 35% and 35% to 75% and finally those belonging to Microenterprises. Subsequently, the conformity of the studied groups with the distribution of Benford's Law was analyzed in Microsoft Excel, through the application of the conformity test and the statistical test. It is concluded that the companies belonging to CAE 55 and 56 present significant differences with the distribution of Benford's Law for all groups analyzed, and may present evidence of Under-Invoicing, in order to obtain a greater number of benefits applied by the State.
Description
Keywords
Indícios de subfaturação Lei de Benford Volume de negócios Setor de alojamento e restauração e similares Covid-19