Análisis de las relaciones entre reputación corporativa y tax avoidance de empresas brasileñas

• Autores: dos Santos, Isabela de Araujo Bernardo, de França, Robério Dantas
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: portugués
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/193355
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/26139/24577; https://doi.org/10.18800/contabilidad.202202.005
• Nivel de acceso: acceso abierto
• Materia: Taxes on profit; Corporate reputation; Tax avoidance; Impuestos sobre las ganancias; Reputación corporativa; Impostos sobre o lucro; Reputação corporativa; https://purl.org/pe-repo/ocde/ford#5.02.04

This article aims to analyze the relationship between corporate reputation and tax avoidance of Brazilian companies. Unlike previous research that observed reputational damage caused by tax reduction strategies deemed abusive or illegal, the purpose of this research is to analyze whether, once established, corporate reputation is likely to influence the level of tax avoidance of Brazilian companies. The research sample comprises a total of 180 publicly traded companies, totaling 1,800 observations in the period from 2010 to 2019. Panel data regression (fixed effect with FE-LSDV estimators and random effect - RE) was used to test the effects of corporate reputation on tax avoidance. The main results indicate that companies with a strong reputation are paying more taxes, on average, and are less aggressive in tax strategies. In addition, companies with a strong reputation have larger book-tax-differences (BTD).