Estudo sobre o efeito da carga tributária no resultado das empresas brasileiras através da demonstração do valor adicionado

Abstract

The objective of this paper is to present the growth of the Brazilian tax burden and its complexity in the years 2016, 2017 and 2018, and the impact on the results of some business segments listed on the stock exchange. Initially, the complexity of the Brazilian tax burden will be presented, its evolution since 1947, the year in which it started to be registered and monitored, the application and volume of taxes in the three spheres of government. In the background, the different segments, listed in B3, will be presented, and the comparison between the tax burden of companies in these segments and its impact on their results. From this, within the sectors presented, we will analyze the tax variations from company to company, which taxes make up their activities, tax incentives, revenues, costs and expenses and the result of activities.