Analysis of The Corporate Effective Tax Rate in Brazil: A study focusing on ETR and Current ETR.
This study aimed to analyze the effective tax rate of public companies operating in stock market in Brazil over a period between 2003 and 2013, both to the total effective tax rate (ETRt) as the curren (ETRc), seeking to verify evidence of the presence of tax management. This analysis consists of (i...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2016-05-01
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| Series: | Enfoque : Reflexão Contábil |
| Subjects: | |
| Online Access: | http://periodicos.uem.br/ojs/index.php/Enfoque/article/view/30570 |