This work aims to analyze the effects of knowledge management through the use of the Public System of Digital Bookkeeping (SPED), as a tool that promotes transparency and changes in the behavior of tax collection. The research carried out in this study is classified, in terms of objectives, as exploratory and descriptive, with explanatory contours, it has a quantiquali approach, in terms of exposing the object, it is of a theoretical-empirical nature. Its construction was based on bibliographical and documentary research, using the relevant legal apparatus and current and field legislation, through the application of research instruments through structured interviews. The results obtained in the investigation were based on rescuing the history and scientific contributions of relevant pillars of knowledge construction. The historical

investigation of accounting and tax bookkeeping since when man began to count in a rustic way until the present day, with digital electronic bookkeeping, culminating in two case studies (Municipality of Salvador and State of Bahia) demonstrating divergent effects on the tax collection, considering that the first did not use SPED, while the second, for adopting it, experienced a substantial increase in its collection and promoted greater transparency in the companies of its jurisdiction. It was also verified the effects of SPED as a useful tool for tax management and the legal relationship between business organizations and the tax authorities. In conclusion, it was possible to prove that the management and dissemination of knowledge, both in companies and in taxing entities, used properly, through the regular use of information technologies

and innovation, promote competitive advantage and leverage of enterprises.