Implicação da adoção do CPC 47 sobre a agressividade tributária de empresas brasileiras listadas

• Ano de defesa: 2024
• Autor(a) principal: Decoté, João Victor Coelho
• Orientador(a): Orientador1 , Orientador2
• Banca de defesa: 1º membro da banca , 2º membro da banca, 3º membro da banca, 4º membro da banca, 5º membro da banca
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Espírito Santo; Mestrado em Ciências Contábeis
• Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Contábeis
• Departamento: Centro de Ciências Jurídicas e Econômicas
• País: BR
• Palavras-chave em Português: Agressividade tributária; IFRS; CPC 47; Análise setorial; Monitoramento de grandes contribuintes
• Área do conhecimento CNPq: Ciências Contábeis
• Link de acesso: http://repositorio.ufes.br/handle/10/20794

The adoption of CPC 47, which introduced more flexible guidelines for revenue recognition, may have incentivized an increase in corporate tax aggressiveness, as taxpayers tend to exploit such opportunities to optimize their tax positions. This study aims to analyze the implications of CPC 47 implementation on the tax aggressiveness of companies listed on B3 during the period from 2010 to 2023, and to investigate how sectors more vulnerable to normative changes have influenced this dynamic. The national literature remains sparse concerning studies that address the relationship between CPC 47 and tax aggressiveness of B3-listed firms, as well as the specific impact on sectors most exposed to accounting changes. Data from 471 companies were analyzed using descriptive statistics, mean difference tests, and panel data regression. Descriptive statistics and panel data regressions indicated that the adoption of CPC 47 generally led to increased tax aggressiveness among companies. However, tax aggressiveness in sectors identified by the literature as more susceptible to the effects of CPC 47 exhibited the opposite trend, decreasing after the change in revenue recognition standards, highlighting the complexity of tax aggressiveness dynamics in the Brazilian context. This complexity was further underscored by additional analyses that examined how the most aggressive companies behaved post-adoption of CPC 47 and how entities in more exposed sectors under the large taxpayer monitoring regime of the Brazilian Federal Revenue reacted to the new revenue recognition standards. The findings of this study provide significant contributions to understanding the fiscal stance adopted by companies in response to flexible accounting changes such as CPC 47. Specifically, they shed light on how normative flexibility impacts tax aggressiveness across different sectors and how companies adjust their tax strategies in response to new accounting guidelines. Additionally, the study offers insights into the interaction between corporate tax practices and the Brazilian Federal Revenue’s monitoring program, illustrating how fiscal oversight can affect compliance and tax aggressiveness. These findings have substantial implications for regulators, accounting professionals, and scholars, offering empirical evidence for evaluating the effectiveness of accounting standards and fiscal policies in contexts of normative flexibility