This study examined the moderating effect of tax incentives on the relationship between effective tax rates and cash holdings of Brazilian non-financial institutions listed on the B3 stock exchange from 2017 to 2021. Using a panel linear regression model with a fixed effect and a statistical...

This study examines the impact of tax litigation on the indebtedness levels of Brazilian firms. Recognizing that taxes impose significant costs on companies, there are often incentives to minimize these amounts through aggressive tax planning, including administrative and judicial disputes with...