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Contaduría y administración

Print version ISSN 0186-1042


SOUZA, Flávia Renata de; BORGERT, Altair  and  FLACH, Leonardo. Payroll exemption impact on the behavior of costs in BM&FBovespa civil construction sector. Contad. Adm [online]. 2018, vol.63, n.3. ISSN 0186-1042.

Among the various initiatives of the Brazilian Federal Government to overcome the economic crisis, what stands out is the incentive to legalize manual labor. Brazil is one of the countries with the highest incidence of payroll tax on workers. Thus, the objective of this research is to analyze the impact of payroll exemption on the behavior of costs of civil construction companies listed in BM&FBovespa. The hypothesis is that the behavior of costs is statistically different in the periods before and after the exemption of payrolls. As methodological procedures, we used linear regression and a t test to check for differences between the averages of the values before and after the exemption. The data analysis panel identified the sticky behavior of costs over time in the industry. The results obtained do not reject null the hypothesis when observing the behavior of costs based on CPV / RLV and CT / RLV data. Therefore, it is not possible to say that there is a significant difference between the periods before and after the payroll exemption and consequent effective cost reduction.

Keywords : Payroll exemption/relief; Civil construction; Expenditure/cost behavior/performance; M41.

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