Demonstração do valor adicionado: uma investigação da distribuição da riqueza nas companhias que possuem incentivos fiscais

Abstract

The data made available through the financial statements is necessary for users to understand the company's financial situation, including identifying which benefits have been gained through government incentives and grants. Among the annual reports released by the companies, is the Statement of Value Added (DVA), which aims to show how the wealth of a given company was generated and the form of distribution made. This article aimed to investigate the distribution of value added among the agents that make up the DVA in companies that have tax incentives, that is, to observe the distribution of value added among personnel, government, third parties and equity in these companies. The research was conducted through analysis of companies listed in the Corporate Sustainability Index (ISE), and to obtain the results was used Spearman's rank correlation test, which assesses whether there is statistical significance between the data analyzed. The results showed that there is a relationship between tax incentives and total value added to distribute and also between tax incentives and additional value distributed to personnel, suggesting that the more wealth the company creates, the more chances it will get tax incentives; and in the case of distribution to employees, it is understood that the more beneficial policies for employees the companies have, the greater the possibility of obtaining the tax benefit.