Análise do comportamento linear dos determinantes da tributação efetiva sobre o lucro das empresas brasileiras

Abstract

The interest of the present study is justified by the relevance of the tax burden borne by the companies in the country and the impacts that it causes on the results of the organizations. Thus, the general objective is to investigate the relationship and behavior between the variables "firm size", "capital intensity", "profitability" and "net revenue" and the effective taxation on the profits of Brazilian publicly traded companies in the period between 2011 and 2015. A descriptive study was carried out, with a quantitative approach, based on bibliographical and documentary research. For this purpose, data were collected from all publicly-held companies, excluding financial companies, in the Economática database, and descriptive and correlation analyzes were performed between the variables under study. From the results, it can be concluded that all the variables tested are positively associated to the effective taxation of the companies, being then directly proportional the increase of the variables in relation to the tax burden. These results were convergent with Zimmerman (1983), Chongvilaivan and Jinjarak (2010) and Costa, Martins and Brandão (2012). It is believed that this outcome may contribute to making taxation hypotheses more objective. Collaborating, mainly, so that the companies and their managers are prepared to delineate strategies of investment, financing and accounting decisions based on more assertive information, according to the scenario in which they are inserted.