Banca de DEFESA: PAULA ARAÚJO SOARES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : PAULA ARAÚJO SOARES
DATA : 15/02/2019
HORA: 14:00
LOCAL: Faculdade de Ciências Contábeis/UFBA
TÍTULO:

Tax consultancy of audit firms as a factor influence on the level of tax avoidance of Brazilian public companies.

PALAVRAS-CHAVES:

Tax avoidance; Tax consultancy; Tax expertise.

PÁGINAS: 122
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The adoption of tax avoidance practices impacts, as a rule, on elements of the tax result. Considering the relation of these elements of the result with the complex Brazilian tax legislation, the adoption of measures that may generate effects on them demands, preliminarily, the domain of specialized tax knowledge. In this context, the provision of tax consultancy services is inserted, so that the provision of these services presupposes a specific knowledge in the tax field. The obligation for Brazilian publicly-held companies to undergo an external audit of their financial statements, in order to verify compliance with corporate, tax and tax rules, has led to the development of specialized knowledge in these companies in a way that they provide tax consultancy in conjunction with audit services that do not influence the independence of audit firms. Thus, publicly-held companies, upon being audited, may decide to contract tax consulting services from the auditing firms themselves, which audits them, in order to reduce their tax expenses. Therefore, such a decision may have an impact on the level of tax avoidance practiced by these companies. Therefore, the objective of this work is to verify if the audit firms, when providing consulting services to their clients, influence the level of tax avoidance practiced by these companies. The methodology used involves regressions for panel data. The sample is composed of Brazilian public companies with information disclosed in the Economática® database from 2010 to 2017. The results suggest that the specialized tax knowledge of the external audit firm plays a significant role in the tax avoidance practice of its clients.

MEMBROS DA BANCA:
Presidente - 2346797 - SHEIZI CALHEIRA DE FREITAS
Interno - 1523738 - JOSE MARIA DIAS FILHO
Externo à Instituição - PATRÍCIA DE SOUZA COSTA - UFU