Tax incentives on income as a determinant of the Effective Tax Rate

Tax incentives on income as a determinant of the Effective Tax Rate

Abstract The article analyzes the effectiveness of tax incentives in determining the Effective Tax Rate (ETR) of Brazilian companies, addressing a gap in the literature that does not adequately consider the effects of these incentives on profit. Based on a sample composed of 392 publicly traded comp...

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Bibliographic Details
Main Authors: Moisés Geraldo Cavalcante Macaíba Costa de Sousa, Rômulo Benício Lucena Filho, Robério Dantas de França
Format: Article
Language:English
Published: Universidade de São Paulo 2025-06-01
Series:Revista Contabilidade & Finanças
Subjects:
tax incentives
Effective Tax Rate
taxes on profit
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025001000601&lng=en&tlng=en
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