3 documents found, page 1 of 1
Corporate Effective Tax Rate: Brief Literature Review
Oliveira, Gisela Pinto; Cruz, Sérgio; Silva, VeraGiven the model of partial dependence between accounting and taxation, the nominal tax rate tells nothing about the tax burden borne by companies`. Therefore, the effective tax rate is, an indicator to be considered by stakeholders when making decisions once it represents the tax burden that the company bears during the period. This paper aims to present a brief literature review on the effective corporate tax ...
A taxa efetiva de tributação e o índice de divulgação voluntária de informação ...
Oliveira, Gisela PintoA presente dissertação analisa a taxa efetiva de tributação e o índice de divulgação voluntária de informação, entre 2018 e 2020, para as empresas do PSI 20. Com esta investigação pretende-se: aferir sobre a relação entre a taxa efetiva da entidade e o índice de divulgação voluntária de informação das empresas do PSI 20; e analisar se estas empresas se encontram preparadas para as novas exigências das normas GR...
Corporate effective tax rate: brief literature review
Oliveira, Gisela Pinto; Cruz, Sérgio; Silva, VeraGiven the model of partial dependence between accounting and taxation, the nominal tax rate tells nothing about the tax burden borne by companies`. Therefore, the effective tax rate is, an indicator to be considered by stakeholders when making decisions once it represents the tax burden that the company bears during the period. This paper aims to present a brief literature review on the effective corporate tax ...