Carga tributária sobre a renda e desempenho no setor de telecomunicações nos países fundadores do BRICS: uma análise comparativa das implicações econômicas e regulatórias

Abstract

In a global scenario marked by the growing importance of telecommunications, the tax burden on the sector emerges as a determining factor. Fernández-Rodríguez e Martínez-Arias(2014) identify Brazil as one of the countries with the highest tax burden in the sector among the BRICS nations, highlighting the relevance of deepening this analysis. Thus, the objective is to assess the tax burden on income in the telecommunications sector of the founding BRICS countries, quantify the differences and similarities, and analyze the impact on financial performance. The methodological approach adopted in this study is documentary and exploratory analysis, based on a qualitative and quantitative approach, with a critical and comparative perspective, using information from consolidated financial statements for the year 2023 of a sample of 53 major telecommunications companies from the founding BRICS countries, collected from the REFINITIV international database by Thompson Reuters. The results of the descriptive analysis indicated an average tax burden of 2.83% on the income and net revenue of telecommunications companies listed on the stock exchanges of the BRICS countries. India and Russia exhibited higher tax pressure, while Brazil stood out for the complexity of its tax system. The consolidated average EBITDA margin of 33.39% revealed operational efficiency, but the net margin of only 4.38% demonstrated that taxes and charges consume a significant portion of profits. These results underscore the need for effective tax planning to enhance competitivenessin the sector among emerging nations.