DOI:https://doi.org/10.3232/GCG.2018.V12.N1.05

INFLUENCIA DE LA RESTRICCIÓN FINANCIERA Y DE LA CRISIS FINANCIERA GLOBAL EFFECTIVE TAX RATE DE LAS EMPRESAS LATINOAMERICANAS

Robério Dantas França, Luzivalda Guedes Damascena, Filipe Coelho de Lima Duarte, Paulo Amilton Maia Leite Filho

Resumen

Se objetivó analizar si las empresas latinoamericanas restringidas financieramente (RF) y en períodos de crisis financiera global, reducen la Effective Tax Rate (ETR). La muestra fue compuesta por las empresas no financieras de capital abierto de América Latina en el período de 2006 a 2015, siendo 5.328 empresas año. Se confirmó una asociación entre RF y ETR, sin embargo, no fueron observadas en todos los países latinoamericanos. Se considera que debido a las diferencias institucionales entre esos países los resultados no fueron uniformes, aunque los hallazgos disponen de informaciones relevantes sobre el comportamiento de las empresas latinoamericanas ante la situación de restricción financiera y períodos de crisis en las posibles prácticas de tax avoidance.

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