Determinantes da evasão fiscal em empresas da B3

Abstract

According to the Brazilian Institute of Planning and Taxation (IBPT), in 2018, a tax evasion tax among large companies was around 18 % approximately (IBPT, 2020). In this context, this article aimed to identify the main determinants of non-compliance with tax obligations by companies listed on the Brazilian Stock Exchange (B3) in the period from 2015 to 2019, considering the impacts across sectors. The methodological strategy adopted consisted of descriptive analysis and correlation of data, in addition to multiple regression with panel data. The metric book-tax difference, suggested by the literature, was used as a dependent and representative variable of tax evasion. The final sample included 948 company-year analyzes. The results obtained indicate that the variables return on assets and size of the company, are determinants of tax evasion. The sectors that were statistically significant with tax evasion were Electronics, Steel and Metallurgy, Transport and Services, Mining and Vehicles and parts. Finally, the article contributed to the literature by presenting a more objective view of the sectors that incur tax evasion, assisting the government in preventing acts, and also so that the different users of accounting and tax information have clarity on the multidisciplinary theme.