Tax Aggressiveness: A Literature Survey

Authors

  • Antônio Lopo Martinez FUCAPE Business School

DOI:

https://doi.org/10.17524/repec.v11i0.1724

Keywords:

Tax Aggressiveness, Tax Planning, Tax Avoidance

Abstract

Objective and Method: The objective in this article is to review the international and Brazilian studies on tax aggressiveness, considered as the behavior of trying to avoid or minimize the explicit tax burden for the corporation. As an academic research theme, tax aggressiveness or tax avoidance reveals to be a diversified and vast topic, although relatively recent. Results and Contributions: Among the research questions developed in this theme, the identification of the determinants of the company’s tax aggressiveness is highlighted, considering: (i) company characteristics; (ii) environmental attributes; (iii) gatekeeper restrictions; and (iv) incentives for the firms. The determinants of the managers’ tax aggressiveness and the influence of governance and the control structure are reviewed. In addition, the potential economic-financial consequences of tax aggressiveness for the firms and the existing empirical proxies to measure tax aggressiveness are identified. The study is closed off with the presentation of future research opportunities on the theme.

Author Biography

Antônio Lopo Martinez, FUCAPE Business School

Doutor em Controladoria e Contabilidade

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Published

2017-12-07

How to Cite

Martinez, A. L. (2017). Tax Aggressiveness: A Literature Survey. Journal of Education and Research in Accounting (REPeC), 11. https://doi.org/10.17524/repec.v11i0.1724