This study verifies the influence of corporate tax aggressiveness on the replacement of the Chief Executive Officer - CEO. Tax Aggressiveness can be a determinant of CEO turnover in companies listed on the Brazilian stock exchange B3. Methodologically, the study uses three metrics of tax...

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...

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...

This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way to reduce the corporate tax base is to adopt conservative...