Tax aggressiveness in publicly traded companies operating in a regulated market
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 CashETR (Cash Effective Tax Rate) were the indicat...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2022-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/27706 |