Corporate effective tax rate: brief literature review

Detalhes bibliográficos
Autor(a) principal: Oliveira, Gisela Pinto
Data de Publicação: 2022
Outros Autores: Cruz, Sérgio, Silva, Vera
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10773/36576
Resumo: 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.
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spelling Corporate effective tax rate: brief literature reviewNominal tax rateEffective tax rateCorporate income tax rateGiven 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.University of Aveiro2023-03-15T16:18:53Z2022-12-22T00:00:00Z2022-12-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/36576eng10.34624/ijbi.v1i4.30267Oliveira, Gisela PintoCruz, SérgioSilva, Verainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-02-22T12:09:00Zoai:ria.ua.pt:10773/36576Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:06:45.442973Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Corporate effective tax rate: brief literature review
title Corporate effective tax rate: brief literature review
spellingShingle Corporate effective tax rate: brief literature review
Oliveira, Gisela Pinto
Nominal tax rate
Effective tax rate
Corporate income tax rate
title_short Corporate effective tax rate: brief literature review
title_full Corporate effective tax rate: brief literature review
title_fullStr Corporate effective tax rate: brief literature review
title_full_unstemmed Corporate effective tax rate: brief literature review
title_sort Corporate effective tax rate: brief literature review
author Oliveira, Gisela Pinto
author_facet Oliveira, Gisela Pinto
Cruz, Sérgio
Silva, Vera
author_role author
author2 Cruz, Sérgio
Silva, Vera
author2_role author
author
dc.contributor.author.fl_str_mv Oliveira, Gisela Pinto
Cruz, Sérgio
Silva, Vera
dc.subject.por.fl_str_mv Nominal tax rate
Effective tax rate
Corporate income tax rate
topic Nominal tax rate
Effective tax rate
Corporate income tax rate
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-22T00:00:00Z
2022-12-22
2023-03-15T16:18:53Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10773/36576
url http://hdl.handle.net/10773/36576
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.34624/ijbi.v1i4.30267
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dc.publisher.none.fl_str_mv University of Aveiro
publisher.none.fl_str_mv University of Aveiro
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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