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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Dias, P. (2026). Under-taxation of Digital Businesses: A comparative analysis between digital companies and traditional businesses. Journal of Tax Administration.
Exportar Referência (IEEE) 
P. J. Dias,  "Under-taxation of Digital Businesses: A comparative analysis between digital companies and traditional businesses", in Journal of Tax Administration, 2026
Exportar BibTeX 
@article{dias2026_1764991727333,
	author = "Dias, P.",
	title = "Under-taxation of Digital Businesses: A comparative analysis between digital companies and traditional businesses",
	journal = "Journal of Tax Administration",
	year = "2026",
	volume = "",
	number = "",
	url = "https://jota.website/jota/forthcoming"
}
Exportar RIS 
TY  - JOUR
TI  - Under-taxation of Digital Businesses: A comparative analysis between digital companies and traditional businesses
T2  - Journal of Tax Administration
AU  - Dias, P.
PY  - 2026
UR  - https://jota.website/jota/forthcoming
AB  - This study compares the taxation of digital and traditional business models, focusing on their respective tax burdens and patterns of Tax Avoidance. Using a quantitative approach, two linear regression models were developed based on a sample of 2,650 companies headquartered in OECD member states, collected from the Refinitiv Eikon database. The results show that digital companies have a slightly higher effective tax rate than traditional companies, thus contradicting the hypothesis of under-taxation for digital businesses. Additionally, no significant difference in the level of Tax Avoidance was found between digital and traditional companies, indicating that digital business models do not engage in more aggressive tax planning than their traditional counterparts.
ER  -