Multinacionalidad, activos intangibles y agresividad fiscal
DOI:
https://doi.org/10.5007/2175-8069.2021.e76596Resumen
La agresividad fiscal y la multinacionalidad han sido temas recurrentes en la investigación internacional en el ámbito contable. Este Estudio tiene como objetivo analizar cómo la agresividad fiscal (BTD o TTVA) se ve afectada por la multinacionalidad considerando el nivel de activos intangibles de las empresas que cotizan en B3. Para ello, se realizó una investigación cuantitativa con el análisis de regresión, utilizando dos proxies de agresividad (BTD y TTVA). Los resultados permiten inferir que la presencia de multinacionalidad se relaciona con menores niveles de agresividad fiscal, en promedio. Sin embargo, la presencia de multinacionalidad relacionada con mayores niveles de activos intangibles genera mayores niveles de agresividad fiscal.
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