Doutorado em Ciências Contábeis

URI Permanente para esta coleção

http://repositorio.ufes.br/handle/10/17543

Nível: Doutorado
Ano de início: 2019
Conceito atual na CAPES: 4
Ato normativo: Homologado pelo CNE, Parecer CES/CNE nº 487/2018 (Portaria MEC nº 609, de 14/03/2019), DOU 18/03/2019, Seção 1, p. 63.
Periodicidade de seleção: Anual
Área(s) de concentração: Contabilidade e Controladoria
Url do curso: https://cienciascontabeis.ufes.br/pt-br/pos-graduacao/PPGCC/detalhes-do-curso?id=1483

Navegar

Navegando Doutorado em Ciências Contábeis por Autor "http://lattes.cnpq.br/5157332400230339"

Agora exibindo 1 - 1 de 1
  • Nenhuma Miniatura disponível
    Item
    Dinâmicas dos impostos implícitos e ciclo de vida das empresas : uma análise quantitativa das corporações listadas na [B]3
    (Universidade Federal do Espírito Santo, 2024-02-22) Silva, Raimundo da; Martinez, Antonio Lopo ; https://orcid.org/0000-0001-9624-7646; http://lattes.cnpq.br/7735660007039816; Sarlo Neto, Alfredo ; https://orcid.org/0000-0002-6722-7192; http://lattes.cnpq.br/6622807481766856; https://orcid.org/0000-0003-3746-8945; http://lattes.cnpq.br/; Moreira, Rafael de Lacerda ; https://orcid.org/0000-0001-9963-0114; http://lattes.cnpq.br/4935080818009353; Reina, Donizete ; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435 ; Rezende, Amaury José ; https://orcid.org/0000-0003-3057-6097; http://lattes.cnpq.br/8601479989110069; Carvalho Junior, César Valentim de Oliveira ; https://orcid.org/0000-0003-0387-0872; http://lattes.cnpq.br/5157332400230339
    In national and international accounting-tax literature, most research focuses on obtaining evidence related to explicit taxes, with research on implicit taxes being little disseminated. Implicit taxes are conceptualized as lower pre-tax rates of return on investments that used tax incentives. Implicit tax theory further predicts that after-tax rates of return will be the same for all firms, in a perfectly competitive market. However, theory has already demonstrated that there are different levels of implicit taxes, given the existence of markets that are not perfectly competitive. On the other hand, the literature on the life cycle of companies has obtained evidence that profitability is maximized in the mature phase of the life cycle stages, with above-normal profits being generated, which makes competition from other companies more intense. By carrying out quantitative research on Brazilian companies listed on Brasil Bolsa Balcão - [B]3, and based on the interaction between the theory of implicit taxes and the theory of the company life cycle, this thesis sought to obtain evidence that Companies that are in the accounting-financial cycles of introduction, growth, shakeout and decline bear a lower implicit tax burden than companies that are in the accounting-financial cycle of maturity. This thesis also sought to obtain evidence whether companies are able to retain the benefits obtained from the use of tax incentives, given the lower implicit tax burden. In addition to Ordinary Least Squares (OLS), tests were also carried out using Quantile Regression (RQ), to obtain evidence whether the relationship between the various characteristics of the stages of the accounting-financial cycle and the effective tax rate varies with the throughout the distribution and to verify the existence of various levels of implicit taxes. The results obtained corroborated the proposed hypotheses, as well as being in line with the life cycle theory and the implicit tax theory. Thus, the results provided evidence that companies located in the accounting-financial cycles of introduction, growth, shakeout and decline have a lower implicit tax burden than companies in the mature accounting-financial cycle. Still in line with previous studies on implicit taxes, it was also found that companies in the accounting-financial cycles of introduction, growth, shakeout and decline are able to retain (pass on to shareholders) the tax benefits obtained by reducing their tax rates explicit, that is, implicit taxes do not completely eliminate the benefits obtained from the use of tax incentives. Likewise, the existence of several levels of implicit taxes can be seen, which is in line with previous studies, since the general framework of research on 6 implicit taxes supports that the more a market diverges from being perfectly competitive, the lower the proportion of implicit taxes