Evidenciação dos tributos sobre o lucro por companhias do agronegócio listadas na bolsa de valores brasileira

Abstract

The income taxes are significant in many countries around the world and specially in Brazil they make up a heavy tax burden and a high level of demand on accessory obligations. The accounting of these taxes, sometimes generates distortions on the competence due to the tax criteria that do not coincide with the accounting criteria. The Pronouncement CPC 32 describes the accounting treatment to be carried out on these taxes so that the profit is determined appropriately on the basis of competence and also aspects that must be disclosed in explanatory notes to help understand their effects and composition. Accounting theory preconize that disclosure directly affects external users and is related to the usefulness of accounting information. The present study observed how the agribusiness companies listed on the Brazilian stock exchange - B3 are evidencing in their financial statements the items required by said pronouncement. The financial statements for the years 2016 to 2019 published by companies in the agricultural and meat segment and meat and meat products were analyzed. The observations indicated that in the oldest period 3 of the 12 companies studied did not meet any of the requirements required by the pronouncement and in the following years the percentage of compliance with the disclosure items grew, with 2019 being the year with the highest compliance in terms of percentage to the disclosure requirements, with 63% of the companies analyzed having met all disclosure requirements. The results indicate some possibilities, such as the learning of makers and auditors over time, although this relationship may result from the higher level of demand from regulators. Aspects related to the size of the audit companies and their coincidence with a higher or lower level of service were also discussed.