Agressividade tributária e sustentabilidade empresarial no Brasil

  1. Martinez, Antonio Lopo
  2. Ramalho, Vinicius Pereira
Revista:
Revista Catarinense da Ciência Contábil

ISSN: 2237-7662,  1808-3781

Año de publicación: 2017

Título del ejemplar: Setembro-Dezembro

Volumen: 16

Número: 49

Páginas: 7-16

Tipo: Artículo

DOI: 10.16930/RCCC.V16N49.2366 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista Catarinense da Ciência Contábil

Resumen

The present research aims to observe whether the participation of companies in the Corporate Sustainability Index (ISE) listed in BM & FBovespa defines behavior regarding tax aggressiveness. The companies listed or not in ISE were evaluated in the period from 2010 to 2014 through two measures of tax aggressiveness: the effective tax rate ETR (Effective tax Rate) and the difference between Book Tax Differences - BTD). By hypothesis, it was speculated that the companies listed in the index would be less tax aggressive to signal a behavior consistent with a social concern. However, a rational theory was not found to justify this anticipated relationship, and in fact, corporate sustainability, to a certain extent, could even be related to more efficient tax planning. Fiscal aggressiveness involves the use of techniques that privilege tax planning to reduce its explicit taxation, and in certain circumstances legal techniques (elision) and other illegal techniques are used, either because of their abusiveness in form or even because they have character to reduce the tax burden. The results documented in the research indicated that the companies that make up the ISE tend to be less tax aggressive those that do not participate in the ISE. This finding serves to anticipate the tax behavior of a company in function of the values that it prestige.

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Fuente de los datos: Dialnet