Tax Avoidance y cumplimiento contable-tributario según las características de las empresas
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Este estudio tuvo como objetivo verificar la influencia del cumplimiento contable-tributario y las características individuales de las empresas en la práctica de la tax avoidance. Para cumplir con el objetivo de la investigación, metodologicamente, se utilizó estadística multivariante con el uso de regresión lineal múltiple. El análisis se extiende al período de muestra de 2012 a 2018 y se aplica a empresas que cotizan en bolsa de 30 países, totalizando una muestra de 61 673 observaciones. Los hallazgos indican una relación positiva entre la mayor distancia entre las utilidades contables y gravables (incumplimiento fiscal-contable) y la práctica de la tax avoidance, lo que indica que las organizaciones están haciendo uso de una planificación fiscal cada vez más agresiva. En cuanto a la influencia de las características económicas y financieras de las empresas, no hubo significación estadística que evidenciara tal relación con la evasión o elusión fiscal, contrariamente a lo que en el pasado fue un indicador de la práctica de la tax avoidance.
social responsibility, tax evasion, taxationresponsabilidad social, evasión fiscal, tributaciónresponsabilidade social, evasão fiscal, tributação
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