TY - JOUR AU - Gisela Oliveira AU - Sérgio Cruz AU - Vera Silva PY - 2022/12/22 Y2 - 2024/03/29 TI - Corporate Effective Tax Rate JF - International Journal of Business Innovation JA - IJBI VL - 1 IS - 4 SE - Accounting DO - 10.34624/ijbi.v1i4.30267 UR - https://proa.ua.pt/index.php/ijbi/article/view/30267 AB - Given the model of partial dependence between accounting and taxation, the nominal tax rate tells nothing about the tax burden borne by companies`. Therefore, the effective tax rate is, an indicator to be considered by stakeholders when making decisions once it represents the tax burden that the company bears during the period. This paper aims to present a brief literature review on the effective corporate tax rate, emphasizing its determinants, namely the size, the leverage, the capital intensity, the stock intensity, and the return on assets. With this paper, there was detected evidence of a significant relationship between the effective tax rate and the determinants analysed. ER -