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Vanessa Janiszewski

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Open access Aug 2026

When a tax claim enters the accounts: materiality and financial-statement diagnostics after Brazil's Tema 69

We examine whether the accounting importance of a favorable tax claim maps into cash realization. Brazil's Tema 69 excluded ICMS from the federal PIS/Cofins base and generated recoveries with heterogeneous legal, accounting, and administrative paths. Hand-verified disclosures show 13 high-confidence gross pre-tax rows...

Vanessa Janiszewski · 0 citations

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