This study is designed to verify the strategic types and the relationship between prospector and defender companies and tax aggressiveness for Brazilian companies listed on the B3. To identify the type, following concepts from Miles and Snow (1978, 2003), we use five years of data. Excluding...

Purpose: The purpose of this paper is to analyse the relationships between company business strategy type and tax aggressiveness for companies listed on the Brazilian Bovespa stock exchange. Design/methodology/approach: Following the concepts of Miles and Snow (1978, 2003), we classified...