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: | Camila Freitas Sant’Ana, Vinícius Costa da Silva Zonatto |
---|---|
Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal do Rio de Janeiro
2015-12-01
|
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 |
Similar Items
-
Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies
by: Elena Fernández-Rodríguez, et al.
Published: (2019-03-01) -
The impact of macroeconomic factors on tax administration
by: Ya.V. Lebedzevich
Published: (2015-12-01) -
Methods and rates used to compare corporate tax burden
by: Irena Szarowská
Published: (2011-01-01) -
THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS
by: ENEA CONSTANTIN, et al.
Published: (2015-12-01) -
Tax Performance Assessment in Scandinavian Countries
by: Bunescu Liliana
Published: (2015-04-01)