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<p style="text-align:justify;"><span style="color:rgb(51,51,51);">This&nbsp;paper aimed to analyse whether tax aggressiveness increases the Company&nbsp;probability to incur in accounting and financial irregularities. It was used as&nbsp;a quantitative and descriptive methodology. To measure the aggressiveness level,&nbsp;it used General and Current Effective Tax Rate (ETR) and&nbsp;to estimate the results, Logit Regression. The population of this research were&nbsp;the Companies with shares on Stock Exchanges. The sample was the Brazilian&nbsp;Companies listed on B3 during de period 1999-2017, which corresponded to 4332&nbsp;observations. Is was divided into two groups: one for treatment, and another&nbsp;for control. In the first one, some Companies committed irregularities which&nbsp;were object of an Administrative Processes Judged by the Security and Exchange&nbsp;Commission (SEC); the second, comprising the Companies that did not commit&nbsp;irregularities. The Companies data were taken from Economatica. The results&nbsp;showed evidence that the lower the tax aggressiveness, the less likely it is to&nbsp;committing irregularities. In other words, the more aggressive the company, the&nbsp;more likely it is to commit irregularities. Additionally, for the surveyed&nbsp;sample, the financial irregularities are influenced most by tax aggressiveness.</span></p>

NCAF.2021.05.04.pdf

Original Research 

NCAF.2021.05.04.xml

Tax Aggressiveness and Accounting and Financial Irregularities in Brazil