Gerenciamento de resultados e incentivos fiscais no Brasil
The Brazilian tax burden is one of the largest in the world. Brazil also has a high number of tax incentives granted. These facts, in themselves, show the importance that taxes have for society and for companies. Therefore, firms that perform better tax planning, in order to minimize the effects...
Na minha lista:
| Autor principal: | |
|---|---|
| Outros Autores: | |
| Formato: | Dissertação |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
|
| Assuntos: | |
| Endereço do item: | https://repositorio.ufrn.br/jspui/handle/123456789/29566 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| Resumo: | The Brazilian tax burden is one of the largest in the world. Brazil also has a high number of
tax incentives granted. These facts, in themselves, show the importance that taxes have for
society and for companies. Therefore, firms that perform better tax planning, in order to
minimize the effects of taxation, may have a differential in relation to their competitors. The
possibilities foreseen in the tax legislation to pay less taxes are one aspect of the studies on
accounting choices. The companie’s decisions can be managed with the objective of affecting
the accounting numbers, and consequently the value of the taxes to be collected. In this sense,
this research has the general objective of investigating whether companies that are granted tax
incentives have less demand for earnings management. For this, a sample of 168 non-financial
companies was selected, listed in [B] ³ - Brasil, Bolsa, Balcão, from 2012 to 2018. Tax
incentives were collected, through content analysis, in the explanatory notes. Earnings
management was estimated through accruals and operating activities. The survey data was
collected through the standardized financial statements filed on the CVM website. The results
indicate that it is not possible to state that companies that receive tax incentives from the
government have less demand for earnings management through accruals and operating
activities through the tax incentive data collected from the notes. In addition, the study also
showed that the tax burden of companies that have tax incentives was a motivating factor for
GR practices by accruals. |
|---|