Determinantes da evasão fiscal: uma análise das empresas do setor de comércio listadas na B3.

Abstract

The present work analyzes the determinants of tax evasion in companies in the commerce sector listed on the Brazilian Stock Exchange, the B3, based on the evaluation of the correlation between some variables and the level of evasion of these companies. Considering the importance of the subject, especially with the high rate of tax evasion in the country, as well as the essentiality of collecting taxes for the social function of the State, the objective of the study is to identify some factors that influence the practice of tax evasion in the sector of trade. Using bibliographic review, descriptive analysis and data correlation as a methodology, in addition to panel data regression, research was carried out on a sample of 984 companies, in order to outline the most significant determinants of tax evasion, mapping how the State can act more efficiently in reducing this practice. The survey results suggest that companies with lower debt tend to evade more, and it is possible to infer that the lower the gross debt, the greater the tax evasion. Considering the significant amount of resources that is not collected by the State due to this practice, the Brazilian government needs to improve measures and practices to reduce evasion, often stimulated or facilitated by the feeling of impunity and impunity that permeate tax fraud in Brazil.