Subvenções e Assistências Governamentais (SAG) nas práticas de tax avoidance: uma revisão sistemática da literatura

Abstract

This study examines academic publications onthe relationship between the use of government subsidies and assistance (GSA) and tax avoidance practices in Brazilian companies, through a systematic literature review followingthe protocols proposed by Tranfield, Denyer, and Smart (2003) and Kitchenham (2004). The review covers the period from 2014 to 2023 and draws on the Spell, CAPES Journals, and Scopus databases. The findings reveal a limited number of studies on the topic,with most adopting a broad perspective on fiscal incentives by comparing firms that use GSA with their levels of tax avoidance and performance-related variables. The study concludes that GSA reducestax costs and that managerial models and executives’ profiles influence the use of tax incentives in tax avoidance strategies, highlighting significant gaps for future research.