Evolução das provisões e contingências tributárias das companhias brasileiras do período de 2006 a 2019

• Ano de defesa: 2021
• Autor(a) principal: Constantino, Leonardo Santana
• Orientador(a): Geron, Cecilia Moraes Santostaso
• Banca de defesa: Segura, Liliane Cristina , Grecco, Marta Cristina Pelucio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: provisão tributária; contingência tributária; passivo contingente; CPC 25; processos tributários
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28487

Objective of the work: the general objective of this work is to identify, in the financial statements of the Brazilian companies that compose the Midlarge Cap index - MLCX, (based on data provided in July 2020) listed on the Stock Exchange, B3, the evolution of tax contingencies based on the analysis of some companies' financial indicators during the 2006- 2019 period, especially the indexes that take into account the companies’ level of indebtedness, which directly demonstrates the eventual growth of tax causes. Methodology: to develop the study, the descriptive quantitative methodology was chosen, since a large amount of data regarding the information extracted from the financial statements was analyzed. The sample of companies was also divided into smaller groups (separated by sectors) for the contingency evolution study. The data was used in the calculation of the economic indexes considering the inclusion of tax contingencies in each scenario. it analyzes ed a large mass of data corresponding to the information extracted from the financial statements, as well as analyzed it in smaller groups (separation by sectors), the evolution of contingencies. Results: the main results show an increase in tax contingencies in the group of the companies analyzed, with emphasis on the Communication sector, Non-cyclical Consumption, Basic Materials and Oil and Gas. Practical implications: the main issued that should be addressed is the indication of the tax contingency level of the selected companies, defining a parameter for other companies in the market, including the use of financial indexes. Besides, the results presented tend to corroborate the risk that the tax causes may generate in the companies and their results, because there was a relevant growth of tax contingencies in the last years and a considerable amount of such values are not booked for being classified as possible loss, specially due to the indecision that remains over some themes in discussion in the Brazilian courts. Originality and Contributions: the study of tax contingencies applied to the Brazilian scenario with contribution to future researches related to the theme. The study brought up the main causes that make the companies receive Infraction Notices from the Brazilian revenue service through the analysis of some companies’ financial statements’ notes and reference forms. Also, the evolution of such contingencies and the determining factors that make them keep growing and remain in the analyzed companies’ financial statements.