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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書目詳細資料

發表在:	Revista Catarinense da Ciência Contábil
Principais autores:	ANTONIO LOPO MARTINEZ, RAIMUNDO DA SILVA, ALFREDO SARLO NETO
格式:	Artigo
語言:	Inglês
出版:	Conselho Regional de Contabilidade de Santa Catarina 2023
主題:	Administración y Contabilidad
在線閱讀:	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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