Determinantes da evasão fiscal em empresas do setor de agronegócio

Abstract

This study aims to analyze the determinants of tax evasion in Brazilian agribusiness companies by investigating the factors that influence the discrepancy between accounting and taxable income, measured through the Book-Tax Differences (BTD) indicator. Adopting a quantitative approach, the research analyzes financial data from publicly traded companies between 2020 and 2024, using descriptive statistics and Spearman’s correlation. The findings indicate that variables such as company size (total assets), leverage (total debt), and investments (INV) are positively correlated with BTD, suggesting that firms with stronger financial structures may engage in more aggressive tax planning strategies or even tax evasion. In contrast, profitability (ROA) does not show a significant correlation with BTD, implying that operational efficiency is not a direct determinant of tax behavior. The descriptive analysis also reveals substantial heterogeneity among the sampled companies, reflected in the wide variation of financial indicators. These results contribute to the literature by addressing a strategic sector of the national economy that remains underexplored from a tax standpoint and provide insights for managers, tax authorities, and researchers.