Tax Governance: A Study of Its Effects on Tax Evasion
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/714 |
Resumo: | This study aimed to verify the relationship between tax governance and tax evasion. The motivation to analyze this interaction lies in the need to understand and prove that tax governance practices have an effect on the level of tax evasion. The results confirm the theoretical hypothesis that was tested: the countries in the sample with corporate tax governance practices presented lower levels of tax evasion, which is important empirical evidence of this relationship that has been postulated, but not yet verified by the literature. As for additional results, it was determined that only enforcement evokes the behavior expected from the literature, suggesting that it has a complementary relationship with tax governance. Thus, this paper supports the inclusion of another factor associated with our understanding of the tax evasion phenomenon, expanding our knowledge on the subject through the possibility of comparison with similar international studies. Furthermore, it may also generate government interest in encouraging the implementation of tax governance by companies. |
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BBR. Brazilian Business Review (English edition. Online) |
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Tax Governance: A Study of Its Effects on Tax EvasionGovernança Tributária: Estudo Sobre os seus Reflexos na Evasão FiscalTax GovernanceRelationshipTax EvasionGovernança TributáriaRelaçãoEvasão FiscalThis study aimed to verify the relationship between tax governance and tax evasion. The motivation to analyze this interaction lies in the need to understand and prove that tax governance practices have an effect on the level of tax evasion. The results confirm the theoretical hypothesis that was tested: the countries in the sample with corporate tax governance practices presented lower levels of tax evasion, which is important empirical evidence of this relationship that has been postulated, but not yet verified by the literature. As for additional results, it was determined that only enforcement evokes the behavior expected from the literature, suggesting that it has a complementary relationship with tax governance. Thus, this paper supports the inclusion of another factor associated with our understanding of the tax evasion phenomenon, expanding our knowledge on the subject through the possibility of comparison with similar international studies. Furthermore, it may also generate government interest in encouraging the implementation of tax governance by companies.O estudo objetivou verificar a relação entre a governança tributária e a evasão fiscal. A motivação para analisar essa interação reside na necessidade de entender e comprovar que as práticas de governança tributária possuem reflexos no nível de evasão fiscal. Os resultados confirmam a hipótese teórica testada de que os países da amostra que possuem práticas empresariais de governança tributária apresentaram níveis menores de evasão fiscal, sendo importante evidência empírica dessa relação estimulada, mas ainda não verificada pela literatura. Como resultados adicionais, obteve-se que apenas o enforcement apresentou comportamento esperado pela literatura, sugerindo que existe uma relação de complementariedade com a governança tributária. Assim, o trabalho contribui na inserção de mais um fator associado ao entendimento do fenômeno da evasão, ampliando o conhecimento sobre o assunto, seja pela possibilidade de comparação com estudos internacionais semelhantes, seja pelo interesse dos governos em estimular a implementação da governança tributária pelas empresas.FUCAPE Business Shool2022-07-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/71410.15728/bbr.2022.19.4.6.enBrazilian Business Review; Vol. 19 No. 4 (2022): July to August 2022; 454-474Brazilian Business Review; v. 19 n. 4 (2022): Julho a Agosto de 2022; 454-4741808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/714/1069http://www.bbronline.com.br/index.php/bbr/article/view/714/1070Copyright (c) 2022 Brazilian Business Reviewhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCarvalho, HugoÁvila, Lucimar2022-07-21T20:07:14Zoai:ojs.pkp.sfu.ca:article/714Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2022-07-21T20:07:14BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Tax Governance: A Study of Its Effects on Tax Evasion Governança Tributária: Estudo Sobre os seus Reflexos na Evasão Fiscal |
title |
Tax Governance: A Study of Its Effects on Tax Evasion |
spellingShingle |
Tax Governance: A Study of Its Effects on Tax Evasion Carvalho, Hugo Tax Governance Relationship Tax Evasion Governança Tributária Relação Evasão Fiscal |
title_short |
Tax Governance: A Study of Its Effects on Tax Evasion |
title_full |
Tax Governance: A Study of Its Effects on Tax Evasion |
title_fullStr |
Tax Governance: A Study of Its Effects on Tax Evasion |
title_full_unstemmed |
Tax Governance: A Study of Its Effects on Tax Evasion |
title_sort |
Tax Governance: A Study of Its Effects on Tax Evasion |
author |
Carvalho, Hugo |
author_facet |
Carvalho, Hugo Ávila, Lucimar |
author_role |
author |
author2 |
Ávila, Lucimar |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Carvalho, Hugo Ávila, Lucimar |
dc.subject.por.fl_str_mv |
Tax Governance Relationship Tax Evasion Governança Tributária Relação Evasão Fiscal |
topic |
Tax Governance Relationship Tax Evasion Governança Tributária Relação Evasão Fiscal |
description |
This study aimed to verify the relationship between tax governance and tax evasion. The motivation to analyze this interaction lies in the need to understand and prove that tax governance practices have an effect on the level of tax evasion. The results confirm the theoretical hypothesis that was tested: the countries in the sample with corporate tax governance practices presented lower levels of tax evasion, which is important empirical evidence of this relationship that has been postulated, but not yet verified by the literature. As for additional results, it was determined that only enforcement evokes the behavior expected from the literature, suggesting that it has a complementary relationship with tax governance. Thus, this paper supports the inclusion of another factor associated with our understanding of the tax evasion phenomenon, expanding our knowledge on the subject through the possibility of comparison with similar international studies. Furthermore, it may also generate government interest in encouraging the implementation of tax governance by companies. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-07-14 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/714 10.15728/bbr.2022.19.4.6.en |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/714 |
identifier_str_mv |
10.15728/bbr.2022.19.4.6.en |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/714/1069 http://www.bbronline.com.br/index.php/bbr/article/view/714/1070 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 19 No. 4 (2022): July to August 2022; 454-474 Brazilian Business Review; v. 19 n. 4 (2022): Julho a Agosto de 2022; 454-474 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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1754732239885697024 |