Please use this identifier to cite or link to this item:
http://hdl.handle.net/10773/36576
Title: | Corporate effective tax rate: brief literature review |
Author: | Oliveira, Gisela Pinto Cruz, Sérgio Silva, Vera |
Keywords: | Nominal tax rate Effective tax rate Corporate income tax rate |
Issue Date: | 22-Dec-2022 |
Publisher: | University of Aveiro |
Abstract: | Given 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 rate, emphasizing its determinants, namely the size, the leverage, the capital intensity, the stock intensity, and the return on assets. With this paper, there was detected evidence of a significant relationship between the effective tax rate and the determinants analysed. |
Peer review: | yes |
URI: | http://hdl.handle.net/10773/36576 |
DOI: | 10.34624/ijbi.v1i4.30267 |
Publisher Version: | https://proa.ua.pt/index.php/ijbi/article/view/30267 |
Appears in Collections: | ISCA-UA - Artigos |
Files in This Item:
File | Description | Size | Format | |
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document.pdf | 531.14 kB | Adobe PDF | View/Open |
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