Multinacionalidade, ativos intangíveis e agressividade fiscal

Autores

DOI:

https://doi.org/10.5007/2175-8069.2021.e76596

Palavras-chave:

Agressividade fiscal, multinacionalidade, ativos intangíveis

Resumo

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 presença de multinacionalidade está relacionada a menores níveis de agressividade fiscal, em média. No entanto, a presença de multinacionalidade relacionada a maiores níveis de ativos intangíveis gera maiores níveis de agressividade fiscal.

Biografia do Autor

Ana Paula Araujo Lima, Fucape Business School

Mestre em Contabilidade pela FUCAPE Business School

Valcemiro Nossa, Fucape Business School

Doutor em Controladoria e Contabilidade (USP)

Professor do Programa de Pós-Graduação em Ciências Contábeis e Administração da FUCAPE Business School

Silvania Neris Nossa, Fucape Business School

Doutora em Contabilidade e Administração na FUCAPE Business School
Professora da FUCAPE Business School

Nadia Cardoso Moreira, Fucape Business School

Doutora em Contabilidade e Administração na FUCAPE Business School
Professora da FUCAPE Business School

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Publicado

2021-04-30

Como Citar

Lima, A. P. A., Nossa, V., Nossa, S. N., & Moreira, N. C. (2021). Multinacionalidade, ativos intangíveis e agressividade fiscal. Revista Contemporânea De Contabilidade, 18(47), 124-139. https://doi.org/10.5007/2175-8069.2021.e76596

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