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Corporate Governance and Tax Litigation: Evidence from Brazil’s B3 Market

Antonio Lopo Martinez, Arquimedes de Jesus Moraes, Alfredo Sarlo Neto, Donizete Reina

e250166

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Abstract:

Objective: examine how corporate governance indicators — Novo Mercado (NM), Novo Mercado Index (IGNM), Corporate Governance Index (IGC), and Tag Along Index (ITAG) — relate to tax litigation among B3-listed firms. Methods: we analyze 3,290 firm-year observations from 254 B3 companies (2009–2023) using OLS, random effects, difference GMM, system GMM, and quantile regressions, with controls for size, business risk, liquidity, leverage, age, profitability,...