DOES TAX AVOIDANCE DIFFER BETWEEN ECONOMIES AND SECTORS? DETERMINANTS OF TAX AVOIDANCE IN DEVELOPED AND EMERGING ECONOMIES
DOI:
https://doi.org/10.14392/asaa.2022150204Palavras-chave:
Tax avoidance, Effective Tax Rate, Developed economies, Emerging countryResumo
Resumo Objetivo Este estudo visa examinar se os determinantes da elisão fiscal resultam em diferentes níveis de evasão dependendo do país e do setor. A literatura anterior constata que as empresas em países desenvolvidos evitam impostos (Dyreng et al. 2008, 2017). No entanto, o nível de elisão fiscal difere entre as economias desenvolvidas (Lee e Swenon, 2012; Thomsen e Watrin, 2018). Nas economias emergentes, são poucos os estudos que investigam o planejamento tributário e os resultados nem sempre estão alinhados com as economias desenvolvidas. Design/metodologia/abordagem Esperamos que a extensão da elisão fiscal também seja diferente entre as economias desenvolvidas e emergentes. Usamos uma amostra de empresas das principais economias (FMI, 2018), dos países do G7 e empresas das principais economias emergentes, chamadas BRICS (Brasil, Rússia, Índia, China e África do Sul). Usamos uma análise multinível de dados em painel. Resultados Constatamos que o país e o setor podem influenciar em alguma medida as práticas de elisão fiscal e devem ser considerados no processo de tomada de decisão sobre novos investimentos internacionais das empresas. Também é possível observar que alguns determinantes da elisão fiscal não geram diferentes níveis de elisão fiscal entre países e setores. Contribuições Este estudo preenche uma lacuna na literatura sobre elisão fiscal, mostrando que os determinantes da elisão fiscal podem não prever com precisão o comportamento da elisão fiscal, dependendo do país, da indústria e do nível de aplicação regulatória.Downloads
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