Poder de mercado e agressividade tributária

Autores

DOI:

https://doi.org/10.5007/2175-8069.2022.e80271

Palavras-chave:

Poder de Mercado, Agressividade Tributária, Planejamento Tributário

Resumo

O objetivo deste estudo é analisar se as empresas brasileiras listadas na B3 com maior poder de mercado são mais agressivas tributariamente. A lacuna desta pesquisa surgiu pela ausência de evidências empíricas sobre a relação do poder de mercado das empresas e a agressividade tributária das empresas instaladas em mercado em desenvolvimento e em um país de estrutura legal code law. Esta pesquisa contribui ao preencher esta lacuna e a relação é estudada por meio da análise de regressão linear múltipla e regressão quantílica. Os resultados indicam que no Brasil quanto maior o poder de mercado da empresa, mais agressivo é o seu planejamento tributário, em comparação com a mediana do setor.

Biografia do Autor

Jose Valdir Marcolino Gomes, Fucape Business School

Mestre em Contabilidade na Fucape Business School, Vitória/ES, Brasil

Nadia Cardoso Moreira, Fucape Business School

Doutora em Ciências Contábeis e Administração na Fucape Business School

Professora da FUCAPE Business School, Vitória/ES, Brasi

Silvania Neris Nossa, Fucape Business School

Doutora em Ciências Contábeis e Administração na Fucape Business School

Professora da FUCAPE Business School, Vitória/ES, Brasil

Aridelmo Teixeira, Fucape Business School

Doutor em Controladoria e Contabilidade na Universidade de São Paulo (USP)

Professor da FUCAPE Business School, Vitória/ES, Brasi

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Publicado

2022-06-30

Como Citar

Gomes, J. V. M. ., Moreira, N. C., Nossa, S. N. ., & Teixeira, A. . (2022). Poder de mercado e agressividade tributária . Revista Contemporânea De Contabilidade, 19(51), 03–18. https://doi.org/10.5007/2175-8069.2022.e80271

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