Abstract
Objective: This study aimed to examine the relationship between economic crisis scenarios, financial difficulties, and tax aggressiveness in companies listed on B3. Methodology: This descriptive and documentary study employed a quantitative approach, incorporating a sample of 326 companies. Data analysis entailed using descriptive statistics and regression analysis with panel data. Results: The findings of this study suggest that a crisis environment does not promote the adoption of aggressive tax strategies by the companies within the sample. This contradicts established literature, which has posited that there is a heightened effort to decrease tax liability during periods of crisis. Nonetheless, it was observed that companies experiencing financial difficulties tend to adopt aggressive tax strategies in an effort to alleviate their tax burdens. Study Contributions: This research aims to contribute to discussing tax aggressiveness among Brazilian companies during economic crises, pointing out discrepancies with previous studies. Additionally, it seeks to broaden the understanding of tax aggressiveness in situations of crisis and financial difficulty, thereby enhancing the body of knowledge in the tax domain.
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More From: REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036
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