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The present study examines the fiscal information provided in the financial statements, evaluating the significance of the differences between the tax effect accounting method proposed by international standards and the taxes payable method, considered much easier in practice. On the other hand, we want to discover how a tax reform that took place...
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... conclude this set of descriptive analysis of the differences by examining whether different behaviour can be noted in companies according to whether they pay the income tax individually or as a tax consolidated group. Figure 3 shows the continual growth in the number of companies that use the tax consolidation system, reaching practically 90% in 2002. The increase in the differences in later years may be due to this increment. ...
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