Tax aggressiveness in a scenario of economic crisis and financial difficulty: an analysis of companies listed on B3

Objective: The objective of this study was to verify the relationship between economic crisis scenarios, financial difficulties and tax aggressiveness in companies listed on B3. Methodology: This study, of a descriptive and documentary nature, adopted a quantitative approach, with a sample made up of 326 companies. Data analysis was performed using descriptive statistics and regression analysis with panel data. Results: The results found indicate that the crisis environment does not favor the adoption of aggressive tax strategies by the companies in the sample, contradicting what is evidenced in the literature, that there is a greater effort to reduce taxation in periods of crisis. However, it was identified that companies in financial difficulty tend to adopt aggressive tax strategies, seeking to reduce their tax burdens. Study Contributions: This study aims to enrich the debate on tax aggressiveness in Brazilian companies during economic crises, highlighting divergences in relation to previous research. Furthermore, the research seeks to expand knowledge in the tax area, promoting understanding of the profile of tax aggressiveness in scenarios of crisis and financial difficulty.