Restrição financeira e agressividade tributária : uma análise a partir de uma proxy alternativa
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Data
2020-12-22
Autores
Souza, Wives Leal de
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Universidade Federal do Espírito Santo
Resumo
This work aimed to analyze the relationship between financial restrictions and tax aggressiveness of companies classified in [B] ³ introducing the tax burden as an alternative proxy in this relationship. The descriptive, documentary study with a quantitative approach analyzed secondary accounting and financial data from 370 Brazilian non-financial companies with securities traded on [B] ³ in the period 2010-2019. An analysis was carried out by means of descriptive statistics, tests of differences between means, correlation analysis and regression with panel data. The results demonstrate that companies with high levels of tax burden become more aggressive in the tax sphere than the others when they are in financial difficulties. The present study contributes to support the importance of fiscal content as a quality information source capable of contributing to the forecast of financial restrictions and bankruptcy of firms bringing the tax burden as an alternative proxy
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Carga tributária , Agressividade tributária , Restrições financeiras , Tax burden , Tax aggressiveness , Financial constraints