Agressividade Tributária: Um Survey da Literatura

Antônio Lopo Martinez

Resumo


Objetivo e Método: O objetivo deste artigo é revisar os estudos internacionais e no Brasil sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou minimizar o ônus tributário explícito para a corporação. Enquanto tema de pesquisa acadêmica, o tax aggressiveness ou tax avoidance revela-se num tópico diversificado e vasto, embora relativamente recente.

Resultados e Contribuições: Entre as perguntas de pesquisa que nessa temática se desenvolvem, destaquem-se a identificação de quais seriam os determinantes da agressividade tributária da firma, apreciando: (i) características das firmas, (ii) atributos ambientais, (iii) restrições de gatekeepers e (iv) incentivos para as firmas. Revisa-se os determinantes da agressividade tributária dos gestores e a influência da governança e estrutura de controle. Adicionalmente, identifica-se as potenciais consequências econômico-financeiras da agressividade tributária para as firmas, bem como as proxies empíricas existentes para mensurar a agressividade tributária. O estudo se encera com a apresentação de oportunidades futuras de pesquisa na temática.

Palavras-chave


Agressividade Tributária; Planejamento Tributário; Tax Avoidance

Texto completo:

PORTUGUÊS ENGLISH (English)

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DOI: http://dx.doi.org/10.17524/repec.v11i0.1724

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Indexação da REPeC: Indexadores e Diretórios


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