TAX EVASION DUE TO THE PERCEPTION OF CORRUPTION IN LATIN AMERICA

Authors

  • Lauro Vinício de Almeida Lima Universidade Federal da Paraíba
  • Vanessa Karla Rebouças da Silva Universidade Federal da Paraíba
  • Wenner Gláucio Lopes Lucena Universidade Federal da Paraíba https://orcid.org/0000-0002-2476-7383

Abstract

Objective: The research aimed to verify the implication of the level of perception of corruption, in the public sector, in tax evasion of taxes on company income in Latin American countries.

Method: With data from 10 Latin American countries, between 2011 and 2017, in a sample of 771 companies and 5006 observations, initially, in the study, the tax evasion proxy was estimated, through the book tax difference abnormal, as a result of the residue of a regressive model that considered the variables that would explain, on average, the difference between tax and accounting income. Then, the BTDA was regressed with the variables of corruption perception of the tax rate on profit required in the country.

Results: The results found indicate that an increase in the degree of perception of corruption in the public sector by society can trigger an increase in the level of tax evasion in companies and that in countries where the tax rate on profit is high, a reduction can occur. in the tax evasion rate, as the nominal penalties for non-payment of taxes are proportional to the tax rate.

Contributions: The work advances the debate on the perception of corruption and its influence on the behavior of public managers and their decisions, in particular, tax evasion in Latin American countries, instigating reflections on theoretical, practical, political, social, public and deprived of ethical conduct in a generalized way.

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Author Biography

Lauro Vinício de Almeida Lima, Universidade Federal da Paraíba

Doutorando em Ciências Contábeis pelo Programa de Pós-graduação em Ciências Contábeis na Universidade Federal da Paraíba, mestre em Ciências Contábeis, especialista em Direito Tributário, Contabilidade, Perícia e Auditoria, possuindo MBA em Controladoria e Finanças e graduação em Ciências Contábeis e Direito. Atualmente exerce o cargo de Auditor Fiscal Tributário da Secretaria da Receita do Estado da Paraíba.

Published

2022-11-03

How to Cite

Lima, L. V. de A., Silva, V. K. R. da, & Lucena, W. G. L. (2022). TAX EVASION DUE TO THE PERCEPTION OF CORRUPTION IN LATIN AMERICA. Advances in Scientific and Applied Accounting, 15(3). Retrieved from https://asaa.anpcont.org.br/index.php/asaa/article/view/892

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Section

ARTIGOS