Relationship between Overall Debt, Taxation and the Basel Index in Major Financial Institutions in Brazil
Research regarding the capital structure of banks points to the regulatory minimum capital requirement established by the Basel agreements as its main determinant. For other kinds of enterprise, capital structure is pointed to by several theories as a tax planning alternative, since the use of debt...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade de Brasília
2016-04-01
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| Series: | Contabilidade, Gestão e Governança |
| Subjects: | |
| Online Access: | https://cgg-amg.unb.br/index.php/contabil/article/view/901 |