August 7, 2025Revista de Educação e Pesquisa em Contabilidade (REPeC)Open Access

Tax aggressiveness: the role of political-economic uncertainty and the moderating effect of the credit market in Brazilian companies listed on B³

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Authors

KAKarina Borges de Almeida RMRafael de Lacerda Moreira

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Implication

Quantitative analysis reveals increased tax aggressiveness during political-economic uncertainty in Brazilian companies, highlighting credit market moderating effects.

Key Points

Tax aggressiveness is higher among Brazilian companies in times of political-economic uncertainty.
The study analyzed 4,749 observations from 2011 to 2022 using key metrics like ETR and BTD.
Political-economic uncertainty was measured using the EPU and IIE-Br indices to assess impact.
Understanding tax behavior under uncertainty aids investors and policymakers in shaping effective public policies.

Cite This Study

Almeida et al. (2025) studied this question.

synapsesocial.com/papers/689dfe90d61984b91e13bcc2 https://doi.org/10.17524/repec.v19.e3734

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Implication

Quantitative analysis reveals increased tax aggressiveness during political-economic uncertainty in Brazilian companies, highlighting credit market moderating effects.

Tax aggressiveness: the role of political-economic uncertainty and the moderating effect of the credit market in Brazilian companies listed on B³

Discussion

Member takes

Implication

Key Points

Cite This Study

Tax aggressiveness: the role of political-economic uncertainty and the moderating effect of the credit market in Brazilian companies listed on B³

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider