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Advisor(s)
Abstract(s)
O presente estudo procura analisar, numa amostra de empresas portuguesas, a existência de subfaturação em empresas de produção de azeite. Este tema surgiu da leitura do Relatório de Atividades Desenvolvidas de Combate à Fraude e Evasão Fiscal e Aduaneira de 2019, publicado em junho de 2020 pela Autoridade Tributária e Aduaneira (AT), sendo que neste, o setor do azeite é considerado um dos setores de risco. Segundo o relatório, foi iniciada uma operação denominada Ação “Fio de Azeite” com a finalidade do combate à fraude fiscal neste tipo de atividade. Para realizar o estudo foi elaborada uma revisão de literatura focada na manipulação de resultados, nomeadamente definições, incentivos para a praticar e modelos de deteção da mesma. A recolha de dados foi feita através da base de dados Sistema de Análise de Balanços Ibéricos (SABI), relativos a empresas inseridas no setor de produção de azeite, com o CAE 10412 no período de 2015 a 2020. Para se retirarem as devidas conclusões utilizou-se o modelo de manipulação real dos resultados de Roychowdhury (2006) e um modelo estimado por Ordinary Least Squares (OLS). Os resultados obtidos demonstram que as empresas produtoras de azeite recorrem à subfaturação com vista à minimização do pagamento de impostos, o que está em linha com as suposições da AT.
The present study seeks to analyze, in a sample of Portuguese companies, the existence of under-invoicing in olive oil production companies. This topic arose from reading the 2019 Report on Activities Developed to Combat Fraud and Tax and Customs Evasion, published in June 2020 by the Tax and Customs Authority (AT), in which the olive oil sector is considered one of the risk sectors. According to the report, an operation called “Fio de Azeite” Action was initiated with the purpose of combating tax fraud in this type of activity. In order to perform the study, a literature review was carried out focused on the manipulation of results, namely definitions, incentives to practice it and models for its detection. Data collection was done through the SABI database, relating to companies in the olive oil production sector, with CAE 10412 in the period from 2015 to 2020. In order to draw the appropriate conclusions, Roychowdhury's (2006) Real Manipulation of Results model and a model estimated by Ordinary Least Squares (OLS). The results obtained show that companies producing olive oil resort to under-invoicing in order to minimize the payment of taxes, which is in line with the assumptions of AT.
The present study seeks to analyze, in a sample of Portuguese companies, the existence of under-invoicing in olive oil production companies. This topic arose from reading the 2019 Report on Activities Developed to Combat Fraud and Tax and Customs Evasion, published in June 2020 by the Tax and Customs Authority (AT), in which the olive oil sector is considered one of the risk sectors. According to the report, an operation called “Fio de Azeite” Action was initiated with the purpose of combating tax fraud in this type of activity. In order to perform the study, a literature review was carried out focused on the manipulation of results, namely definitions, incentives to practice it and models for its detection. Data collection was done through the SABI database, relating to companies in the olive oil production sector, with CAE 10412 in the period from 2015 to 2020. In order to draw the appropriate conclusions, Roychowdhury's (2006) Real Manipulation of Results model and a model estimated by Ordinary Least Squares (OLS). The results obtained show that companies producing olive oil resort to under-invoicing in order to minimize the payment of taxes, which is in line with the assumptions of AT.
Description
Mestrado em IPB-ESTG
Keywords
Manipulação dos resultados Subfaturação Setor do azeite Impostos Autoridade tributária