Incentivos Fiscais: análise do nível de divulgação dos incentivos de ICMS das empresas varejistas da B3

Abstract

This research aims to determine the level of disclosure of ICMS tax incentives received by retail companies listed on B3 by verifying the accounting statements disclosed by these companies, such as the Balance Sheet, Income Statement and Reference Forms in their Risk Factors section, within a time window between 2021 and 2023. The approach used in the research was qualitative, whose data collection procedure was documentary, based on primary documents disclosed by the companies subject to the research. In order to ascertain the importance given to the disclosure of this information verified by the level of disclosure of each institution within a context of implementation of Tax Reform in Brazil, the results found indicate a qualitative evolution in the disclosure of some entities between 2021 and 2023. Contributing to the perspective of relevance of disclosure behavior with stakeholders, suggesting that the disclosure of this information is of high importance for users of accounting information since it can provide a basis for the decision-making process of these entities. The results also point to a superficial disclosure of the risk factors associated with tax incentives in relation to the tax reform being implemented, inferring possible caution on the part of organizations regarding the topic