Banca de QUALIFICAÇÃO: LORENA ALMEIDA CAMPOS

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : LORENA ALMEIDA CAMPOS
DATE: 05/04/2023
TIME: 14:00
LOCAL: Via teams
TITLE:

TAX AGGRESSIVITY IN THE BRAZILIAN BANKING INDUSTRY: MEASUREMENT, EFFECTS OF OPERATIONS ABROAD AND IMPACT ON SPREAD

KEY WORDS:

Banks; Tax-Avoidance; Tax aggressiveness; ETR

PAGES: 72
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The relevance of the banking industry in the economic context of a country, the discussion about the effect of taxation on this sector can be useful for banking regulation, which aims to contain possible sources of crises in this industry, in addition to promoting discussions about the impact of the tax burden in developing economies. This thesis project aims to identify the degree of tax aggressiveness of the Brazilian banking industry, considering the different ways of measuring it, if and how operations carried out with subsidiaries abroad enhance this practice and how tax aggressiveness affects the spread practiced by Brazilian banks. Considering that the literature on corporate tax aggressiveness seeks to analyze the magnitude, the determinants and its consequences for institutions (Hanlon and Heitzman, 2010), proposals for empirical articles applied to the Brazilian context were developed; being the first article focusing on measurement – identifying the degree of tax aggressiveness from the perspective of the Effective Tax Rate; the second has as its central point to verify whether transactions with related parties abroad are a determinant for banks' tax aggressiveness; and the third article focuses on the discussion on the effect of aggressiveness on bank spread.

BANKING MEMBERS:
Presidente - 1999345 - JOSE ALVES DANTAS
Interna - 2002946 - MARIANA GUERRA
Externo à Instituição - ODILANEI MORAIS DOS SANTOS - UFRJ
Externo à Instituição - JORGE DE SOUZA BISPO - UFPE