Determinants of Effective Tax Rate of Companies in Latin America
The objective of this study was to identify the determining factors of the effective tax rate (ETR) of companies of Latin America in the period 2009 to 2013. Descriptive study was conduct through documentary research, with a quantitative approach of the data. The sample was made up of 500 companies,...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio de Janeiro
2015-12-01
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| Series: | Revista Sociedade, Contabilidade e Gestão |
| Subjects: | |
| Online Access: | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2659/2226 |