DETERMINANT FACTORS OF BOOK-TAX DIFFERENCES
DOI:
https://doi.org/10.11606/rco.v11i29.122331Keywords:
Book-Tax Differences. Institutional Factors. Non-Institutional Factors.Abstract
This article aim to identify what are the institutional and non-institutional factors that establish the Brazilian opening companies’ book-tax differences. The research sample consists of 124 companies, with available data from 2010 to 2015 period. The results indicate that the total BTD presents a positive relation with the profitability, liquidity and lagged BTD variables. When separated the types of BTD profitability, the growth in sales revenue and the lagged BTD are positively associated to the temporary BTD. The profitability and the liquidity are positively associated to the permanent BTD. Therefore, the results suggest that the profitability is associated with all the types of BTD (total, temporary and permanent), that is to say that that the most profitable companies have a greatest difference between the accounting income and the taxable income.
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