@article{silva_pinheiro_nakao_2025,  title={Identification of the optimal level of tax practices based on corporate performance},  volume={22},  ISSN={1808-2386},  url={https://doi.org/10.15728/bbr.2024.1992.en},  DOI={10.15728/bbr.2024.1992.en},  journal={BBR. Brazilian Business Review},  publisher={Fucape Business School},  author={Silva, Mirian Mara Batista da and Pinheiro, Laura Edith Taboada and Nakao, Sílvio Hiroshi},  year={2025},  pages={e20241992} }