Tax aggressiveness in publicly traded companies operating in a regulated market

Autor: Thaís Salvatori França, Francisco A Bezerra

Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 No. 1 (2022): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 1 (2022): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 14 n. 1 (2022): Jan./Jun.
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN

Purpose: The research aims to identify whether the regulated market through its agencies is a determining factor for a posture of less tax aggressiveness in companies. Methodology: BTD (Book-Tax Differences), ETRc (Current Effective Tax Rate) and Cas

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d7312fad245542982e6ca8b5e9d3b193
https://periodicos.ufrn.br/ambiente/article/view/27706