Implicit tax dynamics and corporate life cycle: A quantitative analysis of B3 listed companies
ABSTRACT This study aims to analyze how implicit costs vary across the corporate life cycle stages (LCS) and determine whether companies retain the benefits of tax incentives despite the presence of implicit taxes. Previous research has primarily explored corporate taxation and life cycle theories s...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2025-08-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000200600&lng=en&tlng=en |
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