Abstract
This study analyzed tax avoidance in Brazilian companies listed on the B3, between 2019 and 2023. Using statistical tests, it compared subsidized and non-subsidized companies, based on general and current ETR rates. The results showed that, overall, subsidized companies practice more tax avoidance. Sectorally, technology, non-cyclical consumption, public utilities, health, and cyclical consumption stood out. Other sectors did not show significant differences. It is concluded that tax incentives influence tax planning, with subsidized companies adopting more aggressive tax avoidance practices.
Keywords: GSA, Tax Incentives, Tax Avoidance, ETR.