Banca de QUALIFICAÇÃO: ISABELA DE ARAUJO BERNARDO DOS SANTOS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ISABELA DE ARAUJO BERNARDO DOS SANTOS
DATE: 08/11/2022
TIME: 15:00
LOCAL: https://meet.google.com/ooc-ufvz-wcg
TITLE:

PLANNING OF DIRECT AND INDIRECT TAXES, VALUE OF THE COMPANY AND LIFE CYCLE: EVIDENCE IN THE BRAZILIAN ENVIRONMENT.

KEY WORDS:

Tax planning; Company value; Lifecycle stages.

PAGES: 57
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Tax planning has been the main business strategy to reduce the tax burden, given the high tax burden offered to Brazilian taxpayers. This discussion has intensified after the 2008 financial crisis to the present day, so companies need to adopt a tax behavior that is capable of bringing benefits that outweigh the costs involved in this process. Thus, based on the agency theory and the organizational life cycle theory, it aims to analyze whether, in the Brazilian environment, the planning of direct and indirect taxes and the life cycle stages are associated with the value of the company. The information collected will refer to the period from 2010 to 2021, using the data available on the Refinitiv Eikon platform and in the financial statements released by publicly traded companies listed on Brasil, Bolsa, Balcão (B³). Previous studies have explored the associations between tax planning and firm value, however, there is a research gap, because most studies have focused only on analyzing the effects of direct taxes, and it is necessary to broaden the discussion and include other possible variables ( life cycle stages) that may directly influence these results. In addition, the study has a differential, because it will additionally investigate whether there are significant differences in the tax behavior of companies in the period of the Covid-19 pandemic. However, it can be said that this research will help to clarify the implications of tax aggressiveness on the value of the company, and consequently, on the generation of value for the shareholder.

COMMITTEE MEMBERS:
Externo à Instituição - ROBÉRIO DANTAS DE FRANÇA - UFPB
Presidente - 1561014 - ADILSON DE LIMA TAVARES
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA