The impact of corporate governance on implicit taxes: evidence from brazilian publicly traded companies

Implicit taxes reduce the pre-tax return rate due to investment tax preferences, contrasting with direct, explicit taxes paid to the government. This paper explores implicit taxes in Brazilian publicly traded firms within the differentiated Corporate Governance segments of [B]3 from 2011 to 2021. Us...

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Veröffentlicht in:	Revista Catarinense da Ciência Contábil 2023-08, Vol.22, p.e3385
Hauptverfasser:	Martinez, Antonio Lopo, Silva, Raimundo da, Sarlo Neto, Alfredo
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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