A influência dos serviços tributários prestados pelo auditor na tax avoidance das empresas: evidências do Brasil

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2021.175839

Palavras-chave:

Tax avoidance, Auditoria, Serviços tributários, Taxa efetiva de tributos

Resumo

O artigo investigou a associação temporal entre os serviços tributários prestados pelo auditor e a tax avoidance das empresas no Brasil. Foi analisado um painel de empresas não financeiras da B3, cobrindo o período de 2010 a 2017, por meio de regressões para dados em painel. Os resultados sugerem que as empresas que utilizam serviços tributários de seus auditores, em comparação com aquelas que não utilizam, têm menor taxa efetiva de tributos, incorrem em menor taxa efetiva de tributos pagos em dinheiro e apresentam maior diferença entre o lucro apurado de acordo com as regras contábeis e o lucro apurado por meio de regras fiscais.

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Publicado

2021-07-28

Como Citar

Santos, L. P. G. dos, Soares, P. A., Freitas, S. C. de, & Dias Filho, J. M. . (2021). A influência dos serviços tributários prestados pelo auditor na tax avoidance das empresas: evidências do Brasil. Revista De Contabilidade E Organizações, 15, e175839. https://doi.org/10.11606/issn.1982-6486.rco.2021.175839

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