THE IMPACT OF CORPORATE GOVERNANCE ON IMPLICIT TAXES: EVIDENCE FROM BRAZILIAN PUBLICLY TRADED COMPANIES

Implicit taxes reduce the pre-tax return rate due to investment tax preferences, contrasting with direct, explicit taxes paid to the government. This paper explores implicit taxes in Brazilian publicly traded firms within the differentiated Corporate Governance segments of [B]3 from 2011 to 2021. Us...

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Библиографические подробности

Опубликовано в::	Revista Catarinense da Ciência Contábil
Главные авторы:	ANTONIO LOPO MARTINEZ, RAIMUNDO DA SILVA, ALFREDO SARLO NETO
Формат:	Artigo
Язык:	Inglês
Опубликовано:	Conselho Regional de Contabilidade de Santa Catarina 2023
Предметы:	Administración y Contabilidad
Online-ссылка:	https://www.redalyc.org/articulo.oa?id=477573824023 https://www.redalyc.org/journal/4775/477573824023/ https://www.redalyc.org/journal/4775/477573824023/html/ https://www.redalyc.org/journal/4775/477573824023/477573824023.epub https://www.redalyc.org/journal/4775/477573824023/movil https://doi.org/10.16930/2237-7662202333851
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