Accounting and Non-accounting Concepts of Effective Tax Rates and their Effects on Tax Planning in State-owned Companies. Lex localis - Journal of Local Self-Government, [S. l.], v. 21, n. 2, p. 323–341, 2023. DOI: 10.4335/21.2.323-341(2023). Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/1954. Acesso em: 20 sep. 2025.