Tax burden disclosure and analysis: a study in brazilian companies of electric energy sectot
DOI:
https://doi.org/10.11606/rco.v3i7.34747Keywords:
Tax Burden, Disclosure, Electric Energy SectorAbstract
This article aims to analyze the tax burden disclosed in 2006 by Brazilian companies of electric energy sector. It first assesses whether companies have complied with the rules governing the disclosure of the tax burden to the sequence, quantifying and assessing factors that might explain the variability disclosed burden. The motivation of the study is associated to the relevance and consequences of the tax burden on the businesses conduction and results. Data were collected from financial statement of 17 companies listed in the Revista Exame - Melhores e Maiores, 2007 edition, published in the CVM website. This is a documentary research, with qualitative and quantitative analysis. To describe the forms of disclosure used the content analysis. The quantitative analysis demonstrated the tax burden; we used descriptive statistics, correlation and analysis of variance - ANOVA. The results of descriptive analysis of the disclosure reveals indicate that: taxes information are little disclosed, without specific details about the tributes, the tax burden is identified more frequently in the income statement and the companies does not present a same standard of spreading. Analyzing the quantification of the tax disclosed, there are identified a great variability in the tax burden. This variability has a direct relationship with the company's main activities, a significance statistic level of 99%. A confidence interval of 90%, there are important differences between the average tax burden evidenced when it ranks companies according to the value of equity and the current ratio.Downloads
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