A reavaliação do ativo imobilizado frente aos incentivos fiscais

Cardoso, Roberto Carvalho

doi:10.1590/s0034-75901971000300007

Cited by 1 publication

(2 citation statements)

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“…Some studies analysed the effects of fiscal incentives in many perspectives (Lacombe, 1969;Cardoso, 1971;Santos and Candiota;1974;Roesch 1984Roesch , 1990Durand et al, 1997;Perobelli and Famá, 2002;Ponciano and Campos, 2003;De Luca and Lima, 2007;Formigoni et al, 2008;Scharlack, 2008;among others). Obtaining the tax incentives require many investments from the company.…”

Section: What Is the Liabilities Behaviour In Public Companies Whom Dmentioning

confidence: 99%

“…The revaluation of fixed assets (Governo do Brasil, 1958) on projects implemented with its own resources generated incentives to deduct income tax (Cardoso, 1971). Santos and Candiota (1974) found that tax incentives, from income tax exemption on interests and commissions concerning estate financing, among other factors, had a relevant effect on the profitability of the assets of the savings and loan associations, enabling them to have greater growth.…”

Section: Studies About Tax Incentives In Brazilmentioning

confidence: 99%

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Disclosure of tax incentives and the corporate liabilities in Brazilian public companies: a quantitative study

Formigoni

Segura

Mantovani

et al. 2016

IJAUDIT

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This article aims to evaluate the effect of tax incentives on the liability level of firms listed in Brazilian Stock Exchange. Obtaining the tax incentives require many investments from the company. This paper contributes with the literature to identify if the companies that disclosed their fiscal incentives have any changes in their debt, because of these investments. The final sample was 382 firms, for the years 2010-2013, and with a total of 1,528 observations. We used a regression model for the panel data in order to estimate the relation between liabilities and the fiscal incentives. The results show that encouraged firms have higher long-term debt and total debt than those who are not encouraged. In addition, the authors found a positive relationship between the assets of these companies and the tax incentive.

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