Associação entre agressividade fiscal e a rentabilidade das empresas listadas na (B)³
The adoption of policies aimed at tax avoidance or tax planning allow to reduce the taxable expenses of companies, and this is reflected in the issue of fiscal aggressiveness. Thus, the present study aims to analyze the level of association between fiscal aggressiveness and profitability of non-fina...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/54013 |
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| Resumo: | The adoption of policies aimed at tax avoidance or tax planning allow to reduce the taxable expenses of companies, and this is reflected in the issue of fiscal aggressiveness. Thus, the present study aims to analyze the level of association between fiscal aggressiveness and profitability of non-financial companies with information available on the Eikon-Refinitiv® Platform, in the period from 2017 to 2021. To this end, descriptive research is used and documents, descriptive statistics and Sperman correlation, considering a total of 63 companies that had the pertinent data to determine fiscal aggressiveness, profitability, size and leverage. The data indicate that there is a significant (0.05) and inverse association with the tax aggressiveness index, measured by the ETR, and the profitability (ROE, ROI) and direct with leverage. When evaluating the CashETR, it is noted that it has a direct and significant association (0.01) only with ROI. |
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