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Este trabalho estuda a taxa efetiva de imposto e os seus determinantes, através de um modelo que demonstra que as características das empresas, dimensão, estrutura de capital e mix de ativos influenciam a taxa efetiva de imposto. Também num seguinte momento foi estudado o impacto da reforma fiscal de 2014 na taxa efetiva de imposto. A amostra foi extraída por meio de diversos critérios. Começando por escolher empresas com os CAE 45, 46 e 47. Para tal é estimado um modelo econométrico pelo método dos mínimos quadrados ordinários. O modelo demonstra que as características das empresas, dimensão, estrutura de capital e asset mix influenciam a taxa efetiva de imposto. Concluiu-se que maiores empresas suportam uma maior carga fiscal, corroborando os autores que defendem a teoria do custo político. O mesmo não se concluiu para a associação entre a alavancagem. Este estudo corrobora a associação negativa entre variáveis intensidade do inventário e intensidade de capital e a taxa efetiva de imposto. Sugere-se ainda que a rentabilidade tenha um impacto negativo significativo no poder explicativo dos modelos que utilizam a taxa efetiva de imposto. Por último, não se concluiu que a reforma fiscal de 2014 tenha impactado os determinantes da taxa efetiva de imposto.
This work studies the effective tax rate and its determinants, through a model that demonstrates that the characteristics of the companies, size, capital structure and asset mix influence the effective tax rate. The impact of the 2014 tax reform on the effective tax rate was also studied. The sample was extracted using several criteria. Starting by choosing companies with CAE 45, 46 and 47. An econometric model estimated by the method of ordinary least squares is estimated. The model shows that the characteristics of the companies, size, capital structure and asset mix influence the effective tax rate. It was concluded that larger companies support a greater tax burden, corroborating the authors who defend a political cost theory. The same was not established for the association between leverage. This study corroborates a selected association between variables of capital intensity and intensity and effective tax rate. It is also suggested that profitability has a significant negative impact on the explanatory power of models that use effective taxes. Finally, the 2014 tax reform was not completed, it had an impact on the determinants of effective tax taxes.
This work studies the effective tax rate and its determinants, through a model that demonstrates that the characteristics of the companies, size, capital structure and asset mix influence the effective tax rate. The impact of the 2014 tax reform on the effective tax rate was also studied. The sample was extracted using several criteria. Starting by choosing companies with CAE 45, 46 and 47. An econometric model estimated by the method of ordinary least squares is estimated. The model shows that the characteristics of the companies, size, capital structure and asset mix influence the effective tax rate. It was concluded that larger companies support a greater tax burden, corroborating the authors who defend a political cost theory. The same was not established for the association between leverage. This study corroborates a selected association between variables of capital intensity and intensity and effective tax rate. It is also suggested that profitability has a significant negative impact on the explanatory power of models that use effective taxes. Finally, the 2014 tax reform was not completed, it had an impact on the determinants of effective tax taxes.
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Palavras-chave
Taxa efetiva de imposto Evasão fiscal Determinantes IRC Comércio Effective tax rate Tax evasion Determinants Trade