Resumo
Objetivou-se analisar se as empresas latino-americanas restritas financeiramente (RF), e em períodos de crise financeira global, reduzem a Effective Tax Rate (ETR). A amostra foi composta pelas firmas não financeiras de capital aberto da América Latina no período de 2006 a 2015, sendo 5.328 firmas-ano. Confirmou-se uma associação entre RF e ETR, porém, não observadas em todos os países latino-americanos. Considera-se que devido as diferenças institucionais entre esses países os resultados não foram uniformes, mas os achados dispõem de informações relevantes sobre o comportamento das firmas latino-americanas perante situação de restrição financeira e períodos de crise nas possíveis práticas de tax avoidance.
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