Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/31424 |
Resumo: | The objective of the essay is to analyze the relationship between Corporate Social Responsibility (CSR) and Corporate Reputation (CR) in the tax aggressiveness of companies listed on the Brazil’s stock exchange. So, firstly the relationship between Corporate Social Responsibility and Tax Aggressiveness was verified, subsequently the relationship between Corporate Reputation and Tax Aggressiveness was verified. Finally, the moderation of RC with CSR was carried out, evaluating its relationship with Tax Aggressiveness. Therefore, three different econometric models were used for each of these analyzes to be carried out and the models were estimated using panel data. As proxy for Corporate Social Responsibility, Refinitiv Eikon's ESG indexes were used, covering five dimensions: environmental, social, governance, controversies and global, the latter being the integration of the first four dimensions. For Corporate Reputation, the Exame ranking of the Melhores e Maiores (M&M) companies was used. For Tax Aggressiveness, a Normalized Differential ETR was used, which is proposed by the essay as a more accurate and reliable measure to measure aggressiveness. In the findings regarding CSR, a negative relationship with aggressiveness was found in all dimensions, suggesting that companies with greater CSR practices are not engaged in tax-aggressive practices. The same negative relationship was found for Corporate Reputation. However, when moderation is carried out, the relationship is reversed, that is, companies with the highest CSR indexes and which also have a stronger Corporate Reputation are more aggressive. Additional sensitivity tests were carried out, reputation was evaluated at three levels in moderation and the relationship with aggressiveness remained positive, showing that the stronger the reputation and CSR levels together, the greater the aggressiveness. These results may be related to the Moral Licensing Theory. Companies up to a certain level take into account the risk and reputational costs of their actions, but from the point of a strong Reputation established with high CSR practices, organizations perceive themselves as having moral credit for questionable practices such as tax aggressiveness. |
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Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributáriaContabilidadeAgressividade tributáriaReputação corporativaResponsabilidade social corporativaAccountingTax aggressivenessCorporate reputationCorporate social responsibilityCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThe objective of the essay is to analyze the relationship between Corporate Social Responsibility (CSR) and Corporate Reputation (CR) in the tax aggressiveness of companies listed on the Brazil’s stock exchange. So, firstly the relationship between Corporate Social Responsibility and Tax Aggressiveness was verified, subsequently the relationship between Corporate Reputation and Tax Aggressiveness was verified. Finally, the moderation of RC with CSR was carried out, evaluating its relationship with Tax Aggressiveness. Therefore, three different econometric models were used for each of these analyzes to be carried out and the models were estimated using panel data. As proxy for Corporate Social Responsibility, Refinitiv Eikon's ESG indexes were used, covering five dimensions: environmental, social, governance, controversies and global, the latter being the integration of the first four dimensions. For Corporate Reputation, the Exame ranking of the Melhores e Maiores (M&M) companies was used. For Tax Aggressiveness, a Normalized Differential ETR was used, which is proposed by the essay as a more accurate and reliable measure to measure aggressiveness. In the findings regarding CSR, a negative relationship with aggressiveness was found in all dimensions, suggesting that companies with greater CSR practices are not engaged in tax-aggressive practices. The same negative relationship was found for Corporate Reputation. However, when moderation is carried out, the relationship is reversed, that is, companies with the highest CSR indexes and which also have a stronger Corporate Reputation are more aggressive. Additional sensitivity tests were carried out, reputation was evaluated at three levels in moderation and the relationship with aggressiveness remained positive, showing that the stronger the reputation and CSR levels together, the greater the aggressiveness. These results may be related to the Moral Licensing Theory. Companies up to a certain level take into account the risk and reputational costs of their actions, but from the point of a strong Reputation established with high CSR practices, organizations perceive themselves as having moral credit for questionable practices such as tax aggressiveness.Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPqO trabalho tem por objetivo analisar a relação da Responsabilidade Social Corporativa (RSC) e da Reputação Corporativa (RC) na agressividade tributária das empresas listadas na bolsa de valores brasileira. Dessa forma, primeiramente verificou-se a relação da Responsabilidade Social Corporativa com a Agressividade Tributária, posteriormente verificou-se a relação da Reputação Corporativa com a Agressividade Tributária, por fim, foi realizada a moderação da RC com a RSC, avaliando sua relação com a Agressividade Tributária. Para isso, três modelos econométricos distintos foram utilizados para cada uma destas análises serem feitas e a estimação dos modelos foi realizada por dados em painel. Como proxy de Responsabilidade Social Corporativa foram utilizados os índices ESG da Refinitiv Eikon®, abrangendo cinco dimensões: ambiental, social, governança, controvérsias e global, sendo esta última a integração das quatro primeiras dimensões. Para a Reputação Corporativa foi utilizado o ranking da Exame das Melhores e Maiores (M&M) empresas. Para a Agressividade Tributária utilizou-se uma ETR Diferencial Normalizada, que é proposta pelo trabalho como uma medida mais precisa e confiável para mensurar a agressividade. Nos achados referentes a RSC, em todas as dimensões foi encontrada relação negativa com a agressividade, sugerindo que empresas com maiores práticas RSC não estão engajadas em práticas tributariamente agressivas. Para a Reputação Corporativa foi encontrada a mesma relação negativa. Contudo, quando realizada a moderação, a relação se inverte, ou seja, as empresas com os maiores índices de RSC e que também tem uma Reputação Corporativa mais forte são mais agressivas. Testes de sensibilidade adicionais foram realizados, a reputação foi avaliada em três níveis na moderação e a relação com a agressividade se manteve positiva, evidenciando que quanto mais forte a reputação e os níveis RSC conjuntamente, maior a agressividade. Esses resultados podem estar relacionados com a Teoria do Licenciamento Moral. As empresas até um certo nível levam em conta o risco e os custos reputacionais de suas ações, porém a partir do ponto de uma Reputação forte estabelecida com práticas de RSC altas, as organizações se percebem com créditos morais para práticas questionáveis como a da agressividade tributária.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBFrança, Robério Dantas dehttp://lattes.cnpq.br/9648900416320631Bizerra, Hellen Karla de Araújo Ideião2024-08-15T16:10:18Z2024-02-192024-08-15T16:10:18Z2023-12-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/31424porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2024-08-16T06:05:58Zoai:repositorio.ufpb.br:123456789/31424Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2024-08-16T06:05:58Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária |
title |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária |
spellingShingle |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária Bizerra, Hellen Karla de Araújo Ideião Contabilidade Agressividade tributária Reputação corporativa Responsabilidade social corporativa Accounting Tax aggressiveness Corporate reputation Corporate social responsibility CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária |
title_full |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária |
title_fullStr |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária |
title_full_unstemmed |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária |
title_sort |
Influência da reputação corporativa e da responsabilidade social corporativa na agressividade tributária |
author |
Bizerra, Hellen Karla de Araújo Ideião |
author_facet |
Bizerra, Hellen Karla de Araújo Ideião |
author_role |
author |
dc.contributor.none.fl_str_mv |
França, Robério Dantas de http://lattes.cnpq.br/9648900416320631 |
dc.contributor.author.fl_str_mv |
Bizerra, Hellen Karla de Araújo Ideião |
dc.subject.por.fl_str_mv |
Contabilidade Agressividade tributária Reputação corporativa Responsabilidade social corporativa Accounting Tax aggressiveness Corporate reputation Corporate social responsibility CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Contabilidade Agressividade tributária Reputação corporativa Responsabilidade social corporativa Accounting Tax aggressiveness Corporate reputation Corporate social responsibility CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The objective of the essay is to analyze the relationship between Corporate Social Responsibility (CSR) and Corporate Reputation (CR) in the tax aggressiveness of companies listed on the Brazil’s stock exchange. So, firstly the relationship between Corporate Social Responsibility and Tax Aggressiveness was verified, subsequently the relationship between Corporate Reputation and Tax Aggressiveness was verified. Finally, the moderation of RC with CSR was carried out, evaluating its relationship with Tax Aggressiveness. Therefore, three different econometric models were used for each of these analyzes to be carried out and the models were estimated using panel data. As proxy for Corporate Social Responsibility, Refinitiv Eikon's ESG indexes were used, covering five dimensions: environmental, social, governance, controversies and global, the latter being the integration of the first four dimensions. For Corporate Reputation, the Exame ranking of the Melhores e Maiores (M&M) companies was used. For Tax Aggressiveness, a Normalized Differential ETR was used, which is proposed by the essay as a more accurate and reliable measure to measure aggressiveness. In the findings regarding CSR, a negative relationship with aggressiveness was found in all dimensions, suggesting that companies with greater CSR practices are not engaged in tax-aggressive practices. The same negative relationship was found for Corporate Reputation. However, when moderation is carried out, the relationship is reversed, that is, companies with the highest CSR indexes and which also have a stronger Corporate Reputation are more aggressive. Additional sensitivity tests were carried out, reputation was evaluated at three levels in moderation and the relationship with aggressiveness remained positive, showing that the stronger the reputation and CSR levels together, the greater the aggressiveness. These results may be related to the Moral Licensing Theory. Companies up to a certain level take into account the risk and reputational costs of their actions, but from the point of a strong Reputation established with high CSR practices, organizations perceive themselves as having moral credit for questionable practices such as tax aggressiveness. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-12-22 2024-08-15T16:10:18Z 2024-02-19 2024-08-15T16:10:18Z |
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.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/31424 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/31424 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
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Universidade Federal da Paraíba (UFPB) |
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UFPB |
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UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
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diretoria@ufpb.br|| diretoria@ufpb.br |
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