Abstract
This study aims to analyze the impact of the economic crisis generated by the pandemic on the ETR (Effective Tax Rate) of listed Brazilian companies, in addition to addressing government support measures and identifying ETR determinants. To achieve this, a descriptive and inferential analysis was conducted, including the Wilcoxon test and quantile regression. The sample comprised 453 companies, totaling 4,530 observations from 2012 to 2021, after proper data treatment. The study revealed the crisis's impact on Total, Current, and Differential ETR, as well as the statistical significance of ETR determinants. Brazilian companies listed on the stock exchange were found to benefit from fiscal measures, including the suspension of federal profit tax payments during the pandemic, along with other tax benefits. There are indications that these companies may be linked to tax management practices. Thus, this study's relevance lies in understanding the fiscal behavior of companies and the appropriateness of the direction of public support policies during the crisis.
Keywords: Economic crisis. Covid-19. Effective Tax Rate.