Demonstração Do Valor Adicionado: Uma Análise Da Distribuição De Riqueza Gerada Em 2018 Pelas Dez Maiores Pagadoras De Tributos

Authors

  • Rafaela de Melo Vale Universidade Federal de São João Del Rei
  • Luiz Gustavo Camarano Nazareth

Abstract

The general objective of this research was to analyze the generation and distribution of wealth of the ten companies that paid the most taxes during 2018, and for this, a study was carried out on the respective Value Added Statements. The sample was selected according to the Exame Melhores e Maiores 2019 ranking. To compute the data, vertical and horizontal analysis and the calculation of some indicators of wealth creation and distribution were used. The result shows that the companies that paid the most taxes were the highest in sales, equity, profit, and other aspects observed. Thus, it is concluded that taxes do not negatively influence the growth and development of an organization, it is just a consequence of the organization's good performance.

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Published

2022-09-19

Issue

Section

Contabilidade, Controladoria e Finanças