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The interest in the companies’effective tax burden as well as its measurement is more and more greater, mainly due to the fact the international mobility of capital and labor has been growing, as a result of the globalization constant progress. This study aims at verifying if there are significant disagreements between the tax approach and the accounting approach when it comes to the measurement of the effective average tax burden. The research question examined is are there any significant disagreements between the tax approach (macro-data) and the accounting approach (micro-data) in the measurement of the effective average tax burden? The bibliographical research comprised papers and studies on national / foreign technical and scientific publications. The method employed in order to perform the study was the hypothetical-deductive one. Relating to the underlying theories for the study were used the tax incidence theory and the economic theory, with regard to the public finance and the accounting theory was used with regard to the measurement principles of revenues and expenses, assets and liabilities to formulate the proposed models accounting measurement of the company’s effective average tax burden based on DVA (Added-Value Demonstration) and DRE (Income Statement). A studied population of companies was taken from the “Melhores & Maiores” magazine database, published by Abril. These companies presented DVA, from 2001 to 2005. The methodology employed included bibliographical, documental and empirical research with descriptive statistics and statistical tests application for verifying if the hypothesis would be confirmed or not. To get this, starting from the total sample, it was necessary the data treatment, eliminating the companies that presentd net added value or distribuition to the government of taxes with values smaller or equal zero, and also the companies did not inform separately the taxes incident on the sales. The findings showed that the tax burden measured on the basis of the DVA – the accounting model most similar to the government one – is significantly different from the measurement on the government model. The comparison between the measurement based on the accounting mode, consideringl the micro-data from the DVA and the DRE ones, also shows that they are significantly different during all the years of the period in analysis. In addition to that, when comparing the tax burden by economic classes commerce, industry and services, we can say that relating to the commerce and industry, they are not significantly different, but both commerce, and industry, are significantly different with respect to services, all years in relation to the DRE, but only in some years concerning the DVA. The research presents limitations that do not invalidate it, as the set of companies that constitute the sample does not represent the universe of the set of companies in Brazil; beside this, relanting to the financial demonstrations presented it is possible they do not have uniformity in the acceptance of the accounting patterns. Thus, it is not possible to say that the conclusions of this study may be extended to the whole set of Brazilian companies, but doubtlessly this does not mean that the accounting models proposed here can not be used by the companies and by the government units responsible for the tax politics in Brazil. The importance of this research lies in the demonstrating that the accounting practices may be used as a relevant tool in the understanding of the effects of the tax system on the various economic agents, thus contributing to discussions that target the improvement of the business and public management regarding tax burden.

A relevância da abordagem contábil na mensuração da carga tributária das empresas