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Héllen Karyne Duarte de Farias

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Open access 2026

The state as shareholder and tax authority: Effects of state ownership on corporate tax avoidance

ABSTRACT This study aims to analyze the relationship between state ownership (SO) and the tax avoidance practices of firms listed on the Brazilian capital market. The research addresses two gaps in the literature. The first concerns the absence of metrics able to capture the State's proportional influence within firms'...

Leandro Josuel da Costa Santos, Héllen Karyne Duarte de Farias, Robério Dantas de França · 0 citations

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