63673

Luis Paulo Guimarães dos Santos
Paula Araújo Soares
Sheizi Calheira de Freitas
José Maria Dias Filho

Revista de Contabilidade e Organizações

O artigo investigou a associação temporal entre os serviços tributários prestados pelo auditor e a tax avoidance das empresas no Brasil. Foi analisado um painel de empresas não financeiras da B3, cobrindo o período de 2010 a 2017, por meio de regressões para dados em painel. Os resultados sugerem que as empresas que utilizam serviços tributários de seus auditores, em comparação com aquelas que não utilizam, têm menor taxa efetiva de tributos, incorrem em menor taxa efetiva de tributos pagos em dinheiro e apresentam maior diferença entre o lucro apurado de acordo com as regras contábeis e o lucro apurado por meio de regras fiscais.

Auditoria, Serviços tributários, Taxa efetiva de tributos, Tax avoidance

SANTOS, L. P. G. D.; SOARES, P. A.; FREITAS, S. C.; DIAS FILHO, J. M. A Influência dos Serviços Tributários Prestados pelo Auditor na Tax Avoidance das Empresas: Evidências do Brasil. Revista de Contabilidade e Organizações, v. 15, n. 1, p. 1-14, 2021.

Santos, L. P. G. D., Soares, P. A., Freitas, S. C., & Dias Filho, J. M. (2021). A Influência dos Serviços Tributários Prestados pelo Auditor na Tax Avoidance das Empresas: Evidências do Brasil. Revista de Contabilidade e Organizações, 15(1), 1-14.

http://dx.doi.org/10.11606/issn.1982-6486.rco.2021.175839

https://www.spell.org.br/documentos/ver/63673/a-influencia-dos-servicos-tributarios-prestados-pelo-auditor-na-tax-avoidance-das-empresas--evidencias-do-brasil/i/pt-br

Artigo

Português

Budak, T., & James, S. (2018). The Level of Tax Complexity: A Comparative Analysis Between the U.K. and Turkey Based on the OTS Index. International Tax Journal, 44 (1): 23–36.

Choi, J.‐H., Kim, J.‐B., Liu, X. and Simunic, D.A. (2008), Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence. Contemporary Accounting Research, 25: 55-99. DOI: https://doi.org/10.1506/car.25.1.2.

Choi, W.-W., Lee, H.-Y., & Jun, B. W. (2009). The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea. Journal of International Financial Management & Accounting, 20(1), 79–103. DOI: https://doi.org/10.1111/j.1467-646x.2009.01027.x.

Chyz, J. A., R. Gal-Or, V. Naiker, and D. Sharma. (2017). The Influence of Auditor Provided Tax Planning and Tax Compliance Services in the “Tax Transparency Era.Working paper, University of Tennessee. Retrieved from: encurtador.com.br/rzHL0.

Cook, K. A., Huston, G. R., & Omer, T. C. (2008). Earnings Management through Effective Tax Rates: The Effects of Tax-Planning Investment and the Sarbanes-Oxley Act of 2002. Contemporary Accounting Research, 25(2), 447–471. DOI: https://doi.org/10.1506/car.25.2.6.

Donohoe, M. P., & Robert Knechel, W. (2013). Does Corporate Tax Aggressiveness Influence Audit Pricing? Contemporary Accounting Research, 31(1), 284–308. DOI: https://doi.org/10.1111/1911-3846.12027.

Ferreira, F. R., Martinez, A. L., Costa, F. M., & Passamani, R. R. (2012). Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil. Revista de Administração de Empresas, 52(5), 488-501. DOI: http://dx.doi.org/10.1590/S0034-75902012000500002

Fonseca, K. B. C.; Costa, P. S. Fatores determinantes das book-tax-differences. Revista de Contabilidade e Organizações, 29, p. 17-29, 2017. DOI: https://doi.org/10.11606/rco.v11i29.122331

Francis, J. R., & Wang, D. (2008). The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World. Contemporary Accounting Research, 25(1), 157–91. DOI: https://doi.org/10.1506/car.25.1.6.

Garcia-Blandon J., Argiles-Bosch, Josep M., Ravenda D., Castillo-Merino D. (2020). Auditor-provided tax services and tax avoidance: evidence from Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 0210-2412 (Print) 2332-0753. DOI: https://doi.org/10.1080/02102412.2020.1723947.

Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127–178. DOI: https://doi.org/10.1016/j.jacceco.2010.09.002.

Hogan, B., & Noga, T. (2015). Auditor-provided tax services and long-term tax avoidance. Review of Accounting and Finance, 14(3), 285–305. DOI: https://doi.org/10.1108/raf-10-2013-0116.

Homero Jr., F. P. (2014). Impacto das fraudes contábeis no banco panamericano sobre a reputação da deloitte. Revista Contabilidade e Controladoria, 6(2), p. 40-53. DOI: https://doi.org/10.5380/rcc.v6i2.33961.

Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren. (2019). Measuring Tax Complexity Across Countries: A Survey Study on MNCs. In: TRR 266 Accounting for Transparency Working Paper Series No. 5 (2019); WU International Taxation Research Paper Series No. 2019-06. DOI: http://dx.doi.org/10.2139/ssrn.3469663.

Jones, C., Temouri, Y., & Cobham, A. (2018). Tax haven networks and the role of the Big 4 accountancy firms. Journal of World Business, 53(2), 177–193. DOI: https://doi.org/10.1016/j.jwb.2017.10.004.

Kanagaretnam, K., Lee J., Lim, Chee Y., Lobo, Gerald J. (2016). Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences. AUDITING: A Journal of Practice, 35(4): 105–135. DOI: https://doi.org/10.2308/ajpt-51417.

Kinney, W. R., Palmrose, Z.-V., & Scholz, S. (2004). Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right? Journal of Accounting Research, 42(3), 561–588. DOI: https://doi.org/10.1111/j.1475-679x.2004.t01-1-00141.x

Klassen, K. J., Lisowsky, P., & Mescall, D. (2016). The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness. The Accounting Review, 91(1), 179–205. DOI: https://doi.org/10.2308/accr-51137.

KPMG. (2020). KPMG’s corporate tax table, 2020. Retrieved from: encurtador.com.br/akvV0.

Krause, K. (2000). Tax Complexity: Problem or Opportunity? Public Finance Review, 28(5), 395–414. DOI: https://doi.org/10.1177/109114210002800501.

Lassila, D. R., Smith M. (1997). Tax Complexity and Compliance Costs of U.S. Multinational Corporations. In: Advances in International Accounting, v. 10, 207-237. Retrieved from: https://ssrn.com/abstract=247726

Marques, A., Costa, P., & Silva, P. (2016). Relevância do Conteúdo Informacional das Book-Tax Differences para Previsão de Resultados Futuros: Evidências de Países-Membros da América Latina. Revista Contabilidade & Finanças, 27(70), 29-42. DOI: https://doi.org/10.1590/1808-057x201501570.

Martinez, A. (2008). Detectando earnings management no Brasil: estimando os accruals discricionários. Revista Contabilidade e Finanças, 19(46), p.7-17. DOI: https://doi.org/10.1590/S1519-70772008000100002

McGuire, S. T., Omer, T. C., & Wang, D. (2012). Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? The Accounting Review, 87(3), 975–1003. DOI: https://doi.org/10.2308/accr-10215.

Nesbitt, W. L., Persson, A., Shaw, J. (2020). Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?. SSRN. DOI: http://dx.doi.org/10.2139/ssrn.3556702.

OECD. (2017). IMF/OECD Report for the G20 Finance Ministers. Retrieved from: encurtador.com.br/wCEJM.

Omer, T. C., Bedard, J. C., & Falsetta, D. (2006). Auditor‐Provided Tax Services: The Effects of a Changing Regulatory Environment. The Accounting Review, 81(5), 1095–1117. DOI: https://doi.org/10.2308/accr.2006.81.5.1095.

PCAOB Public Accounting Oversight Board. (2005). Adopting Brief: Board Considers Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees. Washington, D.C.: PCAOB. Retrieved from: encurtador.com.br/dfB56.

Watrin, C., Burggraef, S., & Weiss, F. (2019). Auditor-Provided Tax Services and Accounting for Tax Uncertainty. The International Journal of Accounting, 1950011. DOI: https://doi.org/10.1142/s1094406019500112.

Wingate, M. (1997). An examination of cultural influence on audit environments. Research in Accounting Regulation (Supplement): 129-148.

Zhang, Y., Hay, D., & Holm, C. (2016). Non-audit services and auditor independence: Norwegian evidence. Cogent Business & Management, 3(1). DOI: https://doi.org/10.1080/23311975.2016.1215223.