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Previous issue date: 2010-11-05 / The literature on tax avoidance deals with a large number of variables that explain the choice of individuals and companies to comply or not with their tax obligations. The economic analysis of tax compliance is based on the assumption that the taxpayer's behavior stems from a rational calculation about the costs and benefits of evasion. The theory and empirical evidence suggests that tax evasion can be mitigated through the imposition of tax policies based on the probability of detection and penalties. By deploying the Public Digital Bookkeeping System - SPED, tax administration seeks to increase the effectiveness of their enforcement mechanisms and reduce the tax gap. The objective of this research is to develop an empirical investigation of the relationship between the Accounting - SPED and the economic and financial results declared by companies (gross revenue and net profit ). The null hypothesis of the research - the lack of relationship between these variables - was tested through the regression model with panel data. The sample was selected from the 500 largest companies listed in the database Best and Biggest, by EXAME magazine. The data collected comprise financial statements of these companies on the calendar years 2004 to 2009. Regression models were estimated using pooled data, random effects and fixed effects, with balanced and unbalanced panels. The adequacy of each model was tested by specification procedures (Hausman and Lagrange Test). The Accounting - SPED showed significance in all regression models of gross revenue, allowing the rejection of the null hypothesis of no relationship between these variables. The estimated models for net profit returned inconsistent results, which do not allow to infer a relationship between this variable and the Accounting - SPED. / A literatura sobre evas??o fiscal aborda um grande n??mero de vari??veis explicativas da op????o dos indiv??duos e empresas em cumprir ou n??o com suas obriga????es tribut??rias. A an??lise econ??mica da obedi??ncia tribut??ria parte do pressuposto de que o comportamento do contribuinte deriva de um c??lculo racional acerca dos custos e dos benef??cios da sonega????o. A teoria e as evid??ncias emp??ricas indicam que a sonega????o pode ser mitigada por meio de pol??ticas tribut??rias de imposi????o baseadas na probabilidade de detec????o e na aplica????o de san????es. Ao implantar o Sistema P??blico de Escritura????o Digital - SPED, a administra????o tribut??ria busca ampliar a efic??cia dos seus mecanismos de fiscaliza????o e reduzir a brecha fiscal. Esta pesquisa tem como objetivo a investiga????o emp??rica da rela????o entre o SPED - Cont??bil e os resultados econ??mico-financeiros declarados pelas empresas (lucro l??quido legal e faturamento bruto). A hip??tese nula da pesquisa - aus??ncia de rela????o entre essas vari??veis - foi testada atrav??s do modelo de regress??o com dados em painel. A amostra foi selecionada a partir da lista das 500 maiores empresas do banco de dados da Revista Exame Melhores e Maiores. Foram coletados os dados referentes ??s demonstra????es financeiras dessas empresas relativas aos anos calend??rios de 2004 a 2009. Os modelos de regress??o foram estimados atrav??s de dados agrupados, efeitos aleat??rios e efeitos fixos, com a utiliza????o de pain??is balanceados e desbalanceados. A determina????o do modelo mais adequado foi feita atrav??s dos testes de especifica????o (Lagrange e Hausman). O SPED - Cont??bil apresentou signific??ncia em todos os modelos de regress??o do faturamento bruto, permitindo a rejei????o da hip??tese nula de aus??ncia de rela????o entre estas vari??veis. Os modelos de estima????o do lucro l??quido legal apresentaram resultados inconsistentes, os quais n??o permitem inferir se h?? rela????o entre esta vari??vel e o SPED - Cont??bil.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/466 |
| Date | 05 November 2010 |
| Creators | Passos, Gustavo Rique Pinto |
| Contributors | Silva, Aldy Fernandes da, Pereira, Carlos Alberto, Gallo, Mauro Fernando |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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