Abstract:A temática sobre tributos é considerada interdisciplinar e vem sendo estudada com muito mais intensidade nos anos recentes. No âmbito da pesquisa em contabilidade, a medida de agressividade fiscal Effective-Tax-Rate (ETR) é considerada como uma das principais bases da pesquisa no campo, e é analisada no presente estudo. O objetivo deste trabalho é fazer uma revisão bibliográfica que teve por objetivo verificar o estado da arte da pesquisa sobre Agressividade Fiscal (Tax Agressiveness) em periódicos nacionais e… Show more
“…E nessa dinâmica de interesses, pode acontecer que os agentes atuem preferencialmente para atender seus objetivos individuais em detrimento dos objetivos da empresa. Assim, podemos entender que existe uma relação substancial entre práticas de tax avoidance e conflitos de agência (Marchesi & Zanoteli, 2018). Nessa lógica, o efeito reputacional e os mecanismos de governança corporativa devem funcionar para mitigar os problemas…”
This article aims to analyze the relationship between corporate reputation and tax avoidance of Brazilian companies. Unlike previous research that observed reputational damage caused by tax reduction strategies deemed abusive or illegal, the purpose of this research is to analyze whether, once established, corporate reputation is likely to influence the level of tax avoidance of Brazilian companies. The research sample comprises a total of 180 publicly traded companies, totaling 1,800 observations in the period from 2010 to 2019. Panel data regression (fixed effect with FE-LSDV estimators and random effect - RE) was used to test the effects of corporate reputation on tax avoidance. The main results indicate that companies with a strong reputation are paying more taxes, on average, and are less aggressive in tax strategies. In addition, companies with a strong reputation have larger book-tax-differences (BTD).
“…E nessa dinâmica de interesses, pode acontecer que os agentes atuem preferencialmente para atender seus objetivos individuais em detrimento dos objetivos da empresa. Assim, podemos entender que existe uma relação substancial entre práticas de tax avoidance e conflitos de agência (Marchesi & Zanoteli, 2018). Nessa lógica, o efeito reputacional e os mecanismos de governança corporativa devem funcionar para mitigar os problemas…”
This article aims to analyze the relationship between corporate reputation and tax avoidance of Brazilian companies. Unlike previous research that observed reputational damage caused by tax reduction strategies deemed abusive or illegal, the purpose of this research is to analyze whether, once established, corporate reputation is likely to influence the level of tax avoidance of Brazilian companies. The research sample comprises a total of 180 publicly traded companies, totaling 1,800 observations in the period from 2010 to 2019. Panel data regression (fixed effect with FE-LSDV estimators and random effect - RE) was used to test the effects of corporate reputation on tax avoidance. The main results indicate that companies with a strong reputation are paying more taxes, on average, and are less aggressive in tax strategies. In addition, companies with a strong reputation have larger book-tax-differences (BTD).
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