Keywords
tax evasion
taxation
How to Cite
Abstract
This study aimed to verify the influence of book-tax conformity and individual characteristics of companies in the practice of tax avoidance. Methodologically, to meet the research objective, we used multivariate statistics with the use of multiple linear regression. The analysis extends to the sample period from 2012 to 2018 and is applied to publicly traded companies from 30 countries, totaling a sample of 61,673 observations. The findings indicate a positive relationship between the greater distance between accounting and taxable profits (book-tax non-conformity) and the practice of tax avoidance, which indicates that organizations are making use of an increasingly aggressive tax planning. As for the influence of the economic and financial characteristics of the companies, there was no statistical significance that evidenced such a relationship with tax evasion or avoidance, contrary to what in the past was an indicator of the practice of tax avoidance.
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