Ciclo de vida organizacional e nível de tributação sobre o lucro: um estudo em empresas brasileiras de capital aberto

Abstract

The research aimed to analyze the levels of taxation on profit through the perspective of the organizational life cycles of publicly traded companies in Brazil, considering the period from 2010 to 2019. The life cycle model was used to classify companies. proposed by Dickinson (2011). The level of taxation was measured by the Effective Tax Rate (ETR). The research sample comprises a total of 234 companies, totaling 2,340 observations. In addition to descriptive statistics, panel data regression with fixed and robust effects to heteroscedasticity was used. The results show that the stages of the organizational life cycle (ECV) impact the level of taxation, more precisely the ECV birth and maturity in the total ETR. These results, however, cannot be considered as strongly evident, since the statistical significance is not present in all the estimated models, thus requiring further studies in this line of research.