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Authors
Advisor(s)
Abstract(s)
O objetivo principal deste estudo é analisar a probabilidade das empresas cujas contas foram inspecionadas ou fiscalizadas pela Administração Fiscal (AF) da Guiné-Bissau revelarem Manipulação dos Resultados (MR) em sentido descendente com vista à minimização do pagamento de impostos ao Estado. O presente estudo justifica-se pela necessidade de compreender os impactos económicos e legais das práticas de MR, principalmente num contexto de desenvolvimento económico como o da Guiné-Bissau, onde a arrecadação de impostos é primordial para o financiamento de políticas públicas. A pesquisa realiza-se por meio de uma abordagem quantitativa e qualitativa, em que a recolha de dados se baseou na análise de demonstrações financeiras de empresas selecionadas aleatoriamente, os Resultados de Fiscalização (RF) das diferentes
empresas fiscalizadas nos diferentes setores de atividades, os Modelos de Declarações de Impostos (MDI) e a Legislação Fiscal (LF). O período de estudo inclui os anos fiscais de 2017 a 2022, com ênfase nos médio e grandes contribuintes sediados maioritariamente em Bissau. A metodologia abrange a análise documental e a aplicação de técnicas estatísticas. Para tal, utilizou-se um modelo de regressão logística, através do qual se pode concluir que as empresas inspecionadas pela AF revelam indícios de MR em sentido descendente e que a probabilidade de as empresas verem corrigidos, para mais, o valor dos impostos a pagar é elevada.
The main objective of this study is to analyze the likelihood of companies whose accounts have been inspected or audited by the Tax Administration (TA) of Guinea-Bissau showing downward Earnings Management (EM) with the aim of minimizing tax payments to the State. This study is justified by the need to understand the economic and legal impacts of EM practices, especially in an economic development context like Guinea-Bissau, where tax collection is essential for financing public policies. The research is conducted through a quantitative and qualitative approach, with data collection based on the analysis of financial statements of randomly selected companies, the Audit Results (AR) of different companies audited across various sectors of activity, Tax Declaration Models (TDM), and Tax Legislation (TL). The study period includes the fiscal years from 2017 to 2022, with an emphasis on medium and large taxpayers, mostly headquartered in Bissau. The methodology covers documentary analysis and the application of statistical techniques. A logistic regression model was used to conclude that companies inspected by the TA show signs of downward EM, and the probability of companies seeing upward corrections in their tax payments is significant.
The main objective of this study is to analyze the likelihood of companies whose accounts have been inspected or audited by the Tax Administration (TA) of Guinea-Bissau showing downward Earnings Management (EM) with the aim of minimizing tax payments to the State. This study is justified by the need to understand the economic and legal impacts of EM practices, especially in an economic development context like Guinea-Bissau, where tax collection is essential for financing public policies. The research is conducted through a quantitative and qualitative approach, with data collection based on the analysis of financial statements of randomly selected companies, the Audit Results (AR) of different companies audited across various sectors of activity, Tax Declaration Models (TDM), and Tax Legislation (TL). The study period includes the fiscal years from 2017 to 2022, with an emphasis on medium and large taxpayers, mostly headquartered in Bissau. The methodology covers documentary analysis and the application of statistical techniques. A logistic regression model was used to conclude that companies inspected by the TA show signs of downward EM, and the probability of companies seeing upward corrections in their tax payments is significant.
Description
Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave, P. Porto, Instituto Politécnico de Viana do Castelo
Keywords
Manipulação de resultados Impostos Guiné-Bissau