Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports
Purpose – The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corpora...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fundação Escola de Comércio Álvares Penteado
2019-07-01
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| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | https://rbgn.fecap.br/RBGN/article/view/4009/pdf_1 |
| _version_ | 1818874685485481984 |
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| author | Julija Cassiano Neves Fábio Albuquerque |
| author_facet | Julija Cassiano Neves Fábio Albuquerque |
| author_sort | Julija Cassiano Neves |
| collection | DOAJ |
| description | Purpose – The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corporate social responsibility reports, and various factors such as size, profitability, leverage and sector.
Design/methodology/approach – Data collected from financial and corporate social responsibility reports covering the 2010-2014 period of entities included in the Portuguese Stock Index (PSI) 20 were used to
build two indices. Using the logistic regression technique to assess the data gathered for two models, the indices were used as the dependent variables within the first model, and the effective tax rate was used in
the second one. Size, profitability, leverage, sector and the effective tax rate were chosen as independent variables.
Findings – The findings demonstrate the existence of a relationship between disclosure indices and size (positive), leverage (negative) and sector (negative). For the effective tax rate, only sector revealed a significant positive relationship.
Originality/value – The study contributes to the relatively novel idea of viewing income taxes as a matter of corporate social responsibility, by focussing on reporting. To the best of the authors’ knowledge, the study is unique in analysing the data collected from the corporate social responsibility perspective. |
| first_indexed | 2024-12-19T13:14:32Z |
| format | Article |
| id | doaj.art-4935ed3c19004911bc1f76077f4f27c7 |
| institution | Directory Open Access Journal |
| issn | 1806-4892 1983-0807 |
| language | English |
| last_indexed | 2024-12-19T13:14:32Z |
| publishDate | 2019-07-01 |
| publisher | Fundação Escola de Comércio Álvares Penteado |
| record_format | Article |
| series | Revista Brasileira de Gestão De Negócios |
| spelling | doaj.art-4935ed3c19004911bc1f76077f4f27c72022-12-21T20:19:51ZengFundação Escola de Comércio Álvares PenteadoRevista Brasileira de Gestão De Negócios1806-48921983-08072019-07-0121346448510.7819/rbgn.v21i3.4009Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility ReportsJulija Cassiano Neves0Fábio Albuquerque1Lisbon Accounting and Business SchoolLisbon Accounting and Business SchoolPurpose – The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corporate social responsibility reports, and various factors such as size, profitability, leverage and sector. Design/methodology/approach – Data collected from financial and corporate social responsibility reports covering the 2010-2014 period of entities included in the Portuguese Stock Index (PSI) 20 were used to build two indices. Using the logistic regression technique to assess the data gathered for two models, the indices were used as the dependent variables within the first model, and the effective tax rate was used in the second one. Size, profitability, leverage, sector and the effective tax rate were chosen as independent variables. Findings – The findings demonstrate the existence of a relationship between disclosure indices and size (positive), leverage (negative) and sector (negative). For the effective tax rate, only sector revealed a significant positive relationship. Originality/value – The study contributes to the relatively novel idea of viewing income taxes as a matter of corporate social responsibility, by focussing on reporting. To the best of the authors’ knowledge, the study is unique in analysing the data collected from the corporate social responsibility perspective.https://rbgn.fecap.br/RBGN/article/view/4009/pdf_1income taxesdisclosurecorporate social responsibilityeffective tax rate |
| spellingShingle | Julija Cassiano Neves Fábio Albuquerque Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports Revista Brasileira de Gestão De Negócios income taxes disclosure corporate social responsibility effective tax rate |
| title | Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports |
| title_full | Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports |
| title_fullStr | Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports |
| title_full_unstemmed | Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports |
| title_short | Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports |
| title_sort | income tax of portuguese listed companies in financial and corporate social responsibility reports |
| topic | income taxes disclosure corporate social responsibility effective tax rate |
| url | https://rbgn.fecap.br/RBGN/article/view/4009/pdf_1 |
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