Análise dos efeitos dos incentivos fiscais federais na tributação do lucro:um estudo das empresas do segmento de consumo do IGCX - BOVESPA

Abstract

Tax legislation is constantly changes and is at the same time, threats (legal uncertainty) and opportunities (tax planning) for companies, enabling immediate results when used as a strategic tool for the company. The choice of accounting methods and criteria can be instrumental for reducing the tax burden and the payment of taxes. This study aims to examine how the effects of the adoption of tax practice in profit taxation of companies referenced in Financial Statements Published (DFP). The study of the target population is public companies the consumer segment and members of the Companies Index with Differentiated Corporate Governance of BM & F Bovespa established in Brazil. The sample consists of 42 companies, representing 122 Financial Statements Published (DFP) in the corresponding period between 2011 and 2013. As regards the adoption of tax practices became evident that during the studied period, the payment of interest on capital - JCP was to practice with greater compliance by the companies surveyed. The results showed that 47.33% of the companies surveyed did not adopt any tax practice evidenced in the Financial Statements Published (DFP) in the taxation of profits. The survey also found that only 44.37% of the surveyed companies have adopted tax practices and thus only the quota positively influenced the accounting result.