Corporate Effective Tax Rate: Brief Literature Review. International Journal of Business Innovation, [S. l.], v. 1, n. 4, p. e30267, 2022. DOI: 10.34624/ijbi.v1i4.30267. Disponível em: https://proa.ua.pt/index.php/ijbi/article/view/30267. Acesso em: 12 feb. 2026.