Browsing by Author "Neves, Julija Petkevica Cassiano"
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- Income tax of Portuguese listed companies in financial and corporate social responsibility reportsPublication . Neves, Julija Petkevica Cassiano; Albuquerque, FábioThe present master thesis analyses disclosure of information related to income taxes and effective tax rate in Portugal specifically from the social corporate responsibility perspective, in terms of their evolution and explanatory factors. The population of this research comprises the entities admitted to negotiation in the Portuguese Stock Index (PSI) 20 of Lisbon Euronext, in relation to which two publicly available sources are used: the annual consolidated financial reports and the social responsibility reports. The period from 2010 to 2014 was covered by this research, which constructs two disclosure indices and the effective tax rate as dependent variables. The size, profitability, leverage and sector are chosen as independent variables, as well as the effective tax rate, in this last case only in what concerns the disclosure indices as dependent variables of this study. Based on descriptive analysis and non-parametrical bivariate techniques, the data generally show a slow evolution as regards the disclosure indices as well as a relative stability as regards the effective tax rate. Next, the application of multivariate logistical analysis techniques demonstrates the existence of the correlation between disclosure indices and size (positive), leverage (negative) and sector (negative). For the effective tax rate, only the sector revealed significant positive correlation.