Implicit taxes refer to the reduction in the pre-tax rate of return due to tax preferences on investment, while explicit taxes are the direct taxes paid to the government. The literature suggests that tax accounting research should incorporate implicit taxes in its analyses to estimate the total...

This article examines whether government control of companies is a factor influencing tax aggressiveness, through a comparative analysis of these firms versus privately controlled companies listed on the BM&FBovespa. The analysis covers the period from 2009 through 2013 and aggressiveness is...

This research aims to verify whether firms that operate in several different business sectors are more tax aggressive in comparison to firms that operate in a single or a few segments. The study analyzes a sample of 4,280 firms/year, listed in the Brazilian stock exchange B3 in the period from...

Objective: To investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies...