Agressividade Tributária: Um Survey da Literatura

Martinez, Antônio Lopo

doi:10.17524/repec.v11i0.1724

Cited by 59 publications

(127 citation statements)

References 109 publications

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“…Comprovada a natureza dessa relação, verificou se a governança corporativa interfere nessa associação. A temática da agressividade fiscal tem despertado crescente interesse resultado de uma combinação recente de fatores políticos, econômicos e tecnológicos (Martinez, 2017).…”

Section: Conclusãounclassified

A influência da estrutura de controle na agressividade tributária corporativa

Martinez

Fonseca²

2020

Enf.:Ref. Cont.

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O objetivo deste artigo é verificar se a estrutura de controle reduziria a agressividade fiscal dado menos interesse do controlador se expor ao risco de fiscalização nas companhias abertas listadas na B3. Este artigo estuda a agressividade fiscal corporativa face ao conflito de agência, entre acionistas majoritários e minoritários, evidenciada na estrutura de controle concentrado usual na realidade brasileira. Observa-se a adesão das empresas em segmentos especiais de governança corporativa propostos pela B3 e se verifica se a estrutura de controle impacta na agressividade fiscal na medida em que as empresas são mais transparentes em suas informações para os acionistas minoritários. Metodologicamente, a agressividade fiscal foi mensurada pelo percentual do Valor Adicionado Destinado a Tributo e o período de estudo foi de 2009 a 2014. Promoveu-se estimação pelo Mínimos Quadrados Ordinários (MQO), bem como pelo método de regressão quantílica. Os resultados encontrados sugerem uma relação negativa entre agressividade fiscal e concentração da estrutura de controle, isto é, ele implica que a maior concentração de controle conduz a uma menor agressividade fiscal, mas essa relação é moderada quando a empresa adere à bon s níveis de governança.

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Section: Conclusãounclassified

A influência da estrutura de controle na agressividade tributária corporativa

Martinez

Fonseca²

2020

Enf.:Ref. Cont.

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“…The importance of DTT results largely in the reduction of dividend withholding tax rates (also the reduction of tax rates of interests and payments regarding intellectual property, among others). Martinez [17] identified the potential determinants of tax aggressiveness in firms, appreciating characteristics of the firms, environmental attributes, gatekeepers' restrictions, and company incentives. Abdixhiku et al [18] found a positive relationship between tax evasion and the tax rate and identified minor effects on the macroeconomic environment (focused on transition economies).…”

Section: Literature Review and Theoretical Considerationsmentioning

confidence: 99%

A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity

et al. 2019

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The main aim of this paper is to provide empirical evidence about profit-shifting to selected tax havens by Slovak companies. This contribution focused on the very rare evidence of use of tax havens by Slovak companies not only in the field of corporate income tax, but also in selected areas of profitability. Two sources of data were used. Lists of Slovak companies with tax haven links were provided by the company, Bisnode, and financial statements of investigated companies were gained from the Finstat database. Based on the available data, the investigated period was between 2008 and 2016. We statistically tested selected indicators (ETR, taxes per assets, ROE, ROA, and ROS) of Slovak companies with direct ownership links to tax havens compared to their counterparts. Our findings suggest that Slovak companies with an ownership link to tax havens pay significantly lower taxes compared to companies without ownership links to tax havens during the period monitored. The aggressive tax planning was not only confirmed by the significantly lower reported values of ETR and taxes per assets, but also by the lower values of ROA. On the one side, Slovak companies with ownership links to midshore tax havens had the highest values of ROE, ROA, and ROS, but on the other side, these Slovak companies reported the highest ETR among the appointed categories (onshore, midshore, and offshore). The lowest taxes paid per unit of total assets were found in Slovak companies with ownership links to onshore tax havens. The analysis was supplemented by the changes of the selected indicators before and after obtaining an ownership link to a tax haven.

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“…Thus, it is inevitable that there is doubt as to whether certain practices can be adopted to diminish, remove or delay the incidence of taxes. Companies take such risks to increase their own revenues, but are confronted by the reality that there is pressure on the state to confront abusive tax behavior, and collecting more tax revenue (Martinez, 2017).…”

Section: Theoretical Referencesmentioning

confidence: 99%

Corporate electoral donations and tax aggressiveness

Martinez

Telles

Chiachio

2019

RAUSP

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Purpose The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies try to get political benefits in exchange for providing politicians with campaign financing. The hypothesis is that a quid pro quo occurs in which these companies benefit from favorable tax treatment that reduces their relative tax burden. Design/methodology/approach The focus of this study is donations that were made in the presidential elections of 2010 and 2014. The sample covers the period between 2010 and 2016 for companies listed on the B3 Stock Exchange, using proxies for tax aggressiveness computed based on value-added reporting. Through linear regressions, the authors have tested whether the companies that made these campaign contributions tend to have a lower tax burden. Findings The proposed hypothesis was confirmed, revealing that a political connection between campaign donations reduces the tax burden for donating companies during the years following the election. These donations appear to depict an environment characterized by an exchange of favors in which the donating companies exhibit greater tax aggressiveness than non-donating companies. Originality/value The current study deals with a subject that has not yet been examined empirically in Brazil and reinforces the position adopted by the Supreme Court in prohibiting campaign donations to inhibit quid pro quo practices. The study offers additional arguments for the criminalization of the so-called “second set of books” used to record electoral campaign contributions.

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Agressividade Tributária: Um Survey da Literatura

Cited by 59 publications

References 109 publications

A influência da estrutura de controle na agressividade tributária corporativa

A influência da estrutura de controle na agressividade tributária corporativa

A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity

Corporate electoral donations and tax aggressiveness

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