Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports

Purpose – The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corpora...

Full description

Bibliographic Details
Main Authors: Julija Cassiano Neves, Fábio Albuquerque
Format: Article
Language:English
Published: Fundação Escola de Comércio Álvares Penteado 2019-07-01
Series:Revista Brasileira de Gestão De Negócios
Subjects:
Online Access:https://rbgn.fecap.br/RBGN/article/view/4009/pdf_1