Retorno esperado da evasão fiscal para empresas brasileiras

Detalhes bibliográficos
Autor(a) principal: Lamas, Rodrigo Abrantes
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
Texto Completo: https://hdl.handle.net/10438/17127
Resumo: It presents a stylized model which aims to measure the gain expected by Brazilian companies when they decide to deliberately evade their profits, incurring therefore in some probability of financial loss due to successful enforcement. To verify the adherence of the Brazilian business environment model, needed to the creation of a database containing the historical series of empirical probability of audits by the Receita Federal in domestic companies. Observing the data created and policy actions available based on the own Receita Federal publications, it is concluded that (i) present the probability of a Brazilian company being audited by the Receita Federal is less than 0.5%, (ii) actions recent Receita Federal are aligned with the expected by the inspection agent model and (ii) tax evasion can be seen as a rational investment decision in risky asset when done by 'small taxpayers'.
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spelling Lamas, Rodrigo AbrantesEscolas::EPGEFGVSantos, Rafael ChavesGonçalves, Edson Daniel LopesGaglianone, Wagner PiazzaMartins, Bruno Silva2016-09-23T12:39:27Z2016-09-23T12:39:27Z2016-08-29LAMAS, Rodrigo Abrantes. Retorno Esperado da Evasão Fiscal para Empresas Brasileiras. Dissertação (Mestrado em Finanças e Economia Empresarial) - Escola de Pós-Graduação em Economia, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2016.https://hdl.handle.net/10438/17127It presents a stylized model which aims to measure the gain expected by Brazilian companies when they decide to deliberately evade their profits, incurring therefore in some probability of financial loss due to successful enforcement. To verify the adherence of the Brazilian business environment model, needed to the creation of a database containing the historical series of empirical probability of audits by the Receita Federal in domestic companies. Observing the data created and policy actions available based on the own Receita Federal publications, it is concluded that (i) present the probability of a Brazilian company being audited by the Receita Federal is less than 0.5%, (ii) actions recent Receita Federal are aligned with the expected by the inspection agent model and (ii) tax evasion can be seen as a rational investment decision in risky asset when done by 'small taxpayers'.Apresenta-se um modelo estilizado onde se pretende mensurar o ganho esperado por empresas brasileiras quando as mesmas decidem deliberadamente sonegar os seus lucros, incorrendo, portanto, em alguma probabilidade de prejuízo financeiro decorrente de fiscalização bem sucedida. Para se verificar a aderência do modelo ao ambiente empresarial brasileiro, necessitou-se da criação de uma base de dados contendo a série histórica da probabilidade empírica de auditorias por parte da Receita Federal nas empresas nacionais. Observando a base de dados criada e ações de política disponíveis em publicações da própria Receita Federal, conclui-se que (i) atualmente a probabilidade de uma empresa brasileira ser auditada pela Receita Federal é menor do 0,5%, (ii) as ações recentes da Receita Federal são alinhadas com as esperadas pelo agente fiscalizador do modelo e que (ii) a sonegação pode ser vista como uma decisão racional de investimento em ativo de risco quando feita pelos 'pequenos contribuintes'.porTax evasionTax policyTax complianceTaxpayer behaviorAuditIndustrial organizationEvasão fiscalSonegaçãoPolítica fiscalObediência tributáriaComportamento do contribuinteAuditoriaOrganização industrialEconomiaSonegação fiscalPolítica tributáriaAuditoriaOrganização industrialRetorno esperado da evasão fiscal para empresas brasileirasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório 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dc.title.por.fl_str_mv Retorno esperado da evasão fiscal para empresas brasileiras
title Retorno esperado da evasão fiscal para empresas brasileiras
spellingShingle Retorno esperado da evasão fiscal para empresas brasileiras
Lamas, Rodrigo Abrantes
Tax evasion
Tax policy
Tax compliance
Taxpayer behavior
Audit
Industrial organization
Evasão fiscal
Sonegação
Política fiscal
Obediência tributária
Comportamento do contribuinte
Auditoria
Organização industrial
Economia
Sonegação fiscal
Política tributária
Auditoria
Organização industrial
title_short Retorno esperado da evasão fiscal para empresas brasileiras
title_full Retorno esperado da evasão fiscal para empresas brasileiras
title_fullStr Retorno esperado da evasão fiscal para empresas brasileiras
title_full_unstemmed Retorno esperado da evasão fiscal para empresas brasileiras
title_sort Retorno esperado da evasão fiscal para empresas brasileiras
author Lamas, Rodrigo Abrantes
author_facet Lamas, Rodrigo Abrantes
author_role author
dc.contributor.unidadefgv.por.fl_str_mv Escolas::EPGE
dc.contributor.affiliation.none.fl_str_mv FGV
dc.contributor.member.none.fl_str_mv Santos, Rafael Chaves
Gonçalves, Edson Daniel Lopes
Gaglianone, Wagner Piazza
dc.contributor.author.fl_str_mv Lamas, Rodrigo Abrantes
dc.contributor.advisor1.fl_str_mv Martins, Bruno Silva
contributor_str_mv Martins, Bruno Silva
dc.subject.eng.fl_str_mv Tax evasion
Tax policy
Tax compliance
Taxpayer behavior
Audit
Industrial organization
topic Tax evasion
Tax policy
Tax compliance
Taxpayer behavior
Audit
Industrial organization
Evasão fiscal
Sonegação
Política fiscal
Obediência tributária
Comportamento do contribuinte
Auditoria
Organização industrial
Economia
Sonegação fiscal
Política tributária
Auditoria
Organização industrial
dc.subject.por.fl_str_mv Evasão fiscal
Sonegação
Política fiscal
Obediência tributária
Comportamento do contribuinte
Auditoria
Organização industrial
dc.subject.area.por.fl_str_mv Economia
dc.subject.bibliodata.por.fl_str_mv Sonegação fiscal
Política tributária
Auditoria
Organização industrial
description It presents a stylized model which aims to measure the gain expected by Brazilian companies when they decide to deliberately evade their profits, incurring therefore in some probability of financial loss due to successful enforcement. To verify the adherence of the Brazilian business environment model, needed to the creation of a database containing the historical series of empirical probability of audits by the Receita Federal in domestic companies. Observing the data created and policy actions available based on the own Receita Federal publications, it is concluded that (i) present the probability of a Brazilian company being audited by the Receita Federal is less than 0.5%, (ii) actions recent Receita Federal are aligned with the expected by the inspection agent model and (ii) tax evasion can be seen as a rational investment decision in risky asset when done by 'small taxpayers'.
publishDate 2016
dc.date.accessioned.fl_str_mv 2016-09-23T12:39:27Z
dc.date.available.fl_str_mv 2016-09-23T12:39:27Z
dc.date.issued.fl_str_mv 2016-08-29
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv LAMAS, Rodrigo Abrantes. Retorno Esperado da Evasão Fiscal para Empresas Brasileiras. Dissertação (Mestrado em Finanças e Economia Empresarial) - Escola de Pós-Graduação em Economia, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2016.
dc.identifier.uri.fl_str_mv https://hdl.handle.net/10438/17127
identifier_str_mv LAMAS, Rodrigo Abrantes. Retorno Esperado da Evasão Fiscal para Empresas Brasileiras. Dissertação (Mestrado em Finanças e Economia Empresarial) - Escola de Pós-Graduação em Economia, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2016.
url https://hdl.handle.net/10438/17127
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dc.source.none.fl_str_mv reponame:Repositório Institucional do FGV (FGV Repositório Digital)
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