Os efeitos da majoração dos tributos diretos sobre as demonstrações contábeis das instituições do sistema financeiro nacional: uma análise histórica de 2001 a 2018

• Autor(a) principal: Souza, Maurício Ferreira de
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/23106
• topic: Instituições financeiras; Sistema Financeiro Nacional; Tributos diretos; Financial institutions; National Financial System; Taxes; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This main objective was to analyze the reflections of the increase in the Social Contribution on Net Income (CSLL), as part of taxes, in the financial statements of institutions belonging to the National Financial System (SFN) in the last 18 years. The research considered the application of statistical tests and presentation of results based on Martinez (2001), from the linear regression models for acceptance or rejection of hypotheses. As a way of demonstrating the relevance of impacts on the National Financial System (SFN), the set of consolidated information of all institutions active in the National Financial System was analyzed, with the exception of credit unions, representing 97% of total assets as of December 31, 2018, maintained by 398 institutions. As a conclusion, evidence was found that indicate the impact of tax legislation and that the adoption of accounting policies by institutions for results management, as well as the use of tax planning, allowed a reduction in the impacts of direct taxation on accounting results, reaching an average reduction in the period of 29% in relation to the average theoretical rate of tax legislation. By focusing on the difference between accounting results and taxable results within the SFN, in order to determine what was the load of direct taxes presented in the statements, it is asked whether this difference, either through tax planning or accounting result management, or, by other factors, is favorable or not to society. The research contributes to the debate on the impact on the financial statements of institutions belonging to the SFN. In the social sphere, it contributes to the decision-making process of managers, investors, financial analysts and financial sector regulatory bodies when addressing aspects that reflect on the effects of taxes charged