Determinantes da evasão fiscal em empresas brasileiras do setor industrial

Abstract

According to the Institute for Retail Development (IDV), in 2020, it was estimated that around R$460 billion to R$600 billion in taxes were evaded in Brazil, of which around R$134 billion (between 22% and 29% of the total withheld in the country) correspond to the industrial sector (IDV, 2021). In this context, the objective of this article is to analyze the determinants of tax evasion of companies in the industrial sector listed on the Stock Exchange (B3) between the period from 2016 to 2020. The sample includes 509 companies. The methodology used consisted of the application of quantitative methods such as descriptive statistics, correlation matrix, multicollinearity tests and multiple regression with panel data in order to analyze the variables that according to the Accounting and Finance literature could be related to the metric book-Tax differences (BTD). The results obtained indicate that the variables Total Gross Debt and Net Income were statistically significant for the variable BTD. This result is in line with research by Liu and Cao (2007), Sousa et al. (2020) and Santos and Rezende (2020) suggesting that less indebted and more profitable companies tend to evade taxes. Therefore, this study increasingly corroborates the improvement of digital accessory obligations and the development of new tools and processes that can inhibit this practice of tax evasion.