Relación entre habilidad gerencial y agresividad tributaria de empresas brasileñas
DOI:
https://doi.org/10.5007/2175-8069.2024.e94792Palabras clave:
Habilidad gerencial, Agresividad fiscal, Empresas brasileñasResumen
Este estudio investiga la relación entre la habilidad gerencial y la agresividad tributaria de empresas brasileñas. Utilizando datos de Refinitiv Eikon® y del sitio web de B3 (2017-2021), se examinaron 455 observaciones de 91 empresas. El análisis empleó una robusta regresión lineal múltiple, considerando como métricas para la agresividad tributaria la BTD (Book-Tax Difference) y la TRAV (Tax Rate on Added Value). Los resultados sugieren que la habilidad gerencial está asociada a la agresividad tributaria, especialmente cuando se mide por la BTD. Estos hallazgos amplían la literatura nacional sobre el papel de las habilidades gerenciales en las decisiones fiscales, destacando que, en entornos con alta carga tributaria, los gestores habilidosos tienden a adoptar estrategias de elusión fiscal. Tales resultados pueden contribuir a la elaboración de políticas que busquen promover la conformidad fiscal y la equidad tributaria, fomentando un entorno empresarial más justo y transparente
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