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This research deals with the aspects related to the Public Writing Digital System, whose main aim is to identify advantages and disadvantages of the new system from the point of view of the main interested: the Accountant, the Tax Auditor and Business Executive. It was found that, on the one hand, the SPED brings advantages, such as decreasing the consumption of paper. On the other hand, the use of the Internet as a mean of communication between the government and Contributor, with a view to the lack of a specific law to deal with virtual crimes, can be identified as a disadvantage. The research was documentary-exploratory and it is in a first step on the way of to broader understanding the new system. It was noted that among the respondents, it was showed that Tax Auditors are those with the greatest knowledge of the subject matter. Calling attention the fact that among the Business executive who participated on the research, nobody knows about SPED.

Digital Writing; SPED; Advantages and Disadvantages; Fisco; Contributor.