<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000300970</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1609</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The relationship between the effective tax rate and the nominal rate]]></article-title>
<article-title xml:lang="es"><![CDATA[La relación entre la tasa nominal y la tasa efectiva de impuestos]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Dias]]></surname>
<given-names><![CDATA[Paulo Jorge Varela Lopes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Reis]]></surname>
<given-names><![CDATA[Pedro Miguel Gomes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,ISCTE-Instituto Universitário de Lisboa  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>spe2</numero>
<fpage>970</fpage>
<lpage>990</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000300970&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000300970&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000300970&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denmark, Slovenia, Finland, Luxembourg and the United Kingdom) there's evidence that the effective tax rate is positively related to the nominal rate. The effective tax rate was calculated through the ratio between the value of the tax paid over the result before tax. When the nominal tax rate increases, the effective rate increases equally but with a slower growth. This relationship is softened if we take into account the value of the nominal tax rate, which shows that companies have the ability to manage the results in order to increase savings in tax.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El objetivo principal de esta investigación es comprender la relación entre la tasa nominal y la tasa efectiva de impuestos y evaluar si las diferencias entre ellos dependen del valor de la tasa nominal. Con base en una muestra de 1.530 empresas de 5 países miembros de la Unión Europea (Dinamarca, Eslovenia, Finlandia, Luxemburgo y el Reino Unido), hay evidencia de que la tasa efectiva de impuestos está relacionada positivamente con la tasa nominal. La tasa efectiva de impuestos se calculó a través de la relación entre el valor del impuesto pagado sobre el resultado antes de impuestos. Cuando aumenta la tasa impositiva nominal, la tasa efectiva aumenta igualmente, pero con un crecimiento más lento. Esta relación se suaviza si tenemos en cuenta el valor de la tasa impositiva nominal, que muestra que las empresas tienen la capacidad de administrar los resultados para aumentar los ahorros en impuestos.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[H25]]></kwd>
<kwd lng="en"><![CDATA[H22]]></kwd>
<kwd lng="en"><![CDATA[H20]]></kwd>
<kwd lng="en"><![CDATA[Nominal tax rate]]></kwd>
<kwd lng="en"><![CDATA[Effective tax rate]]></kwd>
<kwd lng="en"><![CDATA[Income tax]]></kwd>
<kwd lng="en"><![CDATA[Tax management]]></kwd>
<kwd lng="es"><![CDATA[H25]]></kwd>
<kwd lng="es"><![CDATA[H22]]></kwd>
<kwd lng="es"><![CDATA[H20]]></kwd>
<kwd lng="es"><![CDATA[Tasa impositiva nominal]]></kwd>
<kwd lng="es"><![CDATA[Tasa impositiva efectiva]]></kwd>
<kwd lng="es"><![CDATA[Impuesto sobre la renta]]></kwd>
<kwd lng="es"><![CDATA[Gestión tributaria]]></kwd>
</kwd-group>
</article-meta>
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<source><![CDATA[The Journal of the American Taxation Association]]></source>
<year>2015</year>
<volume>37</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-21</page-range></nlm-citation>
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</back>
</article>
