Abstract:Atualmente, a agressividade fiscal e a multinacionalidade tem sido temas recorrentes em pesquisas internacionais na área contábil. O objetivo deste estudo é analisar como a agressividade tributária (BTD ou TTVA) é afetada pela multinacionalidade, considerando o nível de ativos intangíveis das empresas listadas na B3. Para isso, foi realizada uma pesquisa quantitativa a partir da análise de regressão, onde testaram-se duas proxies de agressividade fiscal (BTD e TTVA). Os resultados permitem inferir que a presen… Show more
“…According to the regression results, greater intangibles are positively related to greater differences between accounting and tax profits. Other studies such as those of Hasan et al (2017) and Lima et al (2021) had also found the same evidence. Thus, according to Tang and Firth (2011), intangible assets, as well as tangible ones, also generate amortizations.…”
Section: Analysis and Discussion Of Resultssupporting
confidence: 64%
“…Thus, according to Tang and Firth (2011), intangible assets, as well as tangible ones, also generate amortizations. Thus, the positive relationship between non-compliance and these assets, according to Hasan et al (2017) and Lima et al (2021) is explained by the different recognitions in accounting and tax rules and also due to the difficulties to verify their values and the tax benefits generated by the amortizations (Silva, 2016).…”
Section: Analysis and Discussion Of Resultsmentioning
Managerial ability comes from capabilities, skills and experiences that reflect on strategic differentials for all organizational levels, being a premise of greater efficiency and accounting and tax knowledge that can bring great benefits to the results of organizations. In this context, this study seeks to verify the influence of managerial skill on the accounting and tax compliance of publicly traded companies at a global level. This research is characterized as descriptive, with a quantitative approach, carried out through documents collection and the data were treated by multiple linear regression. The research population comprises public companies from 28 countries, with a sample of 11,506 companies from 2012 to 2019. In general, the results showed that managerial skill positively influences the level of accounting-tax compliance of companies. When comparing the results between the groups of countries analyzed, it is evident that the country's legal orientation becomes a complementary factor to managerial skill in determining accounting-tax compliance. For example, companies with more skilled managers located in common law countries have greater accounting-tax noncompliance, on the other hand, companies with greater managerial skills from civil law and Muslim countries have greater accounting and tax compliance. The study reinforces the premise that companies from common law countries and with greater managerial skills are concerned with providing higher quality accounting information to external users, placing less emphasis on the use of corporate accounting for tax purposes.
“…According to the regression results, greater intangibles are positively related to greater differences between accounting and tax profits. Other studies such as those of Hasan et al (2017) and Lima et al (2021) had also found the same evidence. Thus, according to Tang and Firth (2011), intangible assets, as well as tangible ones, also generate amortizations.…”
Section: Analysis and Discussion Of Resultssupporting
confidence: 64%
“…Thus, according to Tang and Firth (2011), intangible assets, as well as tangible ones, also generate amortizations. Thus, the positive relationship between non-compliance and these assets, according to Hasan et al (2017) and Lima et al (2021) is explained by the different recognitions in accounting and tax rules and also due to the difficulties to verify their values and the tax benefits generated by the amortizations (Silva, 2016).…”
Section: Analysis and Discussion Of Resultsmentioning
Managerial ability comes from capabilities, skills and experiences that reflect on strategic differentials for all organizational levels, being a premise of greater efficiency and accounting and tax knowledge that can bring great benefits to the results of organizations. In this context, this study seeks to verify the influence of managerial skill on the accounting and tax compliance of publicly traded companies at a global level. This research is characterized as descriptive, with a quantitative approach, carried out through documents collection and the data were treated by multiple linear regression. The research population comprises public companies from 28 countries, with a sample of 11,506 companies from 2012 to 2019. In general, the results showed that managerial skill positively influences the level of accounting-tax compliance of companies. When comparing the results between the groups of countries analyzed, it is evident that the country's legal orientation becomes a complementary factor to managerial skill in determining accounting-tax compliance. For example, companies with more skilled managers located in common law countries have greater accounting-tax noncompliance, on the other hand, companies with greater managerial skills from civil law and Muslim countries have greater accounting and tax compliance. The study reinforces the premise that companies from common law countries and with greater managerial skills are concerned with providing higher quality accounting information to external users, placing less emphasis on the use of corporate accounting for tax purposes.
A habilidade gerencial advém das capacidades, competências e experiências que refletem em diferenciais estratégicos para todos os níveis organizacionais, sendo uma premissa de maior eficiência e conhecimentos contábeis e tributários que podem trazer grandes benefícios no resultado das organizações. Neste contexto, este estudo busca verificar a influência da habilidade gerencial na conformidade contábil-fiscal das empresas de capital aberto em nível global. Esta pesquisa caracteriza-se como descritiva, com abordagem quantitativa, realizada por meio de coleta documental e os dados foram tratados pela regressão linear múltipla. A população da pesquisa compreende as companhias abertas de 28 países, sendo a amostra composta de 11.506 companhias no período de 2012 a 2019. De maneira geral, os resultados comprovaram que a habilidade gerencial influencia positivamente o nível de conformidade contábil-fiscal das empresas. Ao comparar os resultados entre os grupos de países analisados, evidencia-se que a orientação legal do país se torna um fator complementar à habilidade gerencial na determinação da conformidade contábil-fiscal. Por exemplo, as empresas com gestores mais habilidosos localizadas em países common law apresentam maior desconformidade contábil-fiscal, por outro lado, as empresas com maior habilidade gerencial de países civil law e muçulmanos apresentam maior conformidade contábil-fiscal. O estudo reforça a premissa de que as empresas de países common law e com maior habilidade gerencial estão preocupadas com a informação contábil de maior qualidade aos usuários externos, dando menos ênfase no uso da contabilidade societária para apuração tributária.
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