Relação entre habilidade gerencial e agressividade tributária de empresas brasileiras
DOI:
https://doi.org/10.5007/2175-8069.2024.e94792Palavras-chave:
Habilidade Gerencial, Agressividade Tributária, Empresas BrasileirasResumo
Este estudo investiga a relação entre habilidade gerencial e agressividade tributária de empresas brasileiras. Utilizando dados da Refinitiv Eikon® e do site da B3 (2017-2021), foram examinadas 455 observações de 91 empresas. A análise empregou regressão linear múltipla robusta, considerando como métricas para a agressividade tributária a BTD (Book-Tax Difference) e a TRAV (Tax Rate on Added Value). Os resultados sugerem que a habilidade gerencial está associada à agressividade tributária, especialmente quando medida pela BTD. Os achados ampliam a literatura nacional sobre o papel das habilidades gerenciais nas decisões fiscais, destacando que em ambientes com alta carga tributária, gestores habilidosos tendem a adotar estratégias de elisão fiscal. Tais resultados podem contribuir para a elaboração de políticas que visam promover a conformidade fiscal e a equidade tributária, promovendo um ambiente empresarial mais justo e transparente.
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