Do state-controlled banks pay more or less taxes? Evidence for Brazil

Research Question: Do Brazilian publicly-controlled banks pay less taxes than privately-controlled banks? Motivation: Common sense in society might assume that there is a principal-agent conflict whereby publicly-controlled banks would pay less taxes than privately-controlled banks. At the same tim...

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Bibliographic Details
Main Authors: Luiz Cláudio de Carvalho Mauro, Sérgio Jurandyr Machado, Mathias Schneid Tessmann, Luiz Augusto Ferreira Magalhães
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2025-06-01
Series:Contabilitate şi Informatică de Gestiune
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Online Access:http://online-cig.ase.ro/jcig/art/24_2_2.pdf
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