Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/3416
Título: The Influence of the Best Corporate Governance Practices on the Allocation of Value Added to Taxes. A Brazilian Case
Editora / Evento / Instituição: Contabilidade, Gestão e Governança
Descrição: This study investigates the relationship between tax payment and governance among firms listed on the São Paulo Stock Exchange (BM&FBovespa). To determine whether there is a correlation between corporate governance and payment of taxes, it is evaluated the allocation of the added value generated by the firms between 2005 and 2009, using a sample of companies ranked as among Brazil’s 500 largest public companies according to the magazine Exame Melhores e Maiores that also have Statements of Value Added (SVAs). The results indicate that firms listed for trading in special segments of the BM&FBovespa requiring higher governance levels allocate a lower percentage of their added value to pay taxes in comparison with other listed companies. This study can contribute to new research into the theme of corporate governance and taxation, such as to evaluate the relation between governance and taxation in specific economic sectors or whether or not firms with good governance are more likely to receive tax incentives. Overall, the results add insight into one way that governance can help improve firm performance and increase shareholder value.
URI: http://rebacc.crcrj.org.br/handle/123456789/3416
Outros identificadores: https://cgg-amg.unb.br/index.php/contabil/article/view/535
Aparece nas coleções:Revista Contabilidade Gestão & Governança - UNB

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