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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. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this research is to evaluate the use of the Portal Capes de Periódicos from the perspective of research users in administration and accounting, and to investigate the relationship between user satisfaction with the five dimensions of the SERVQUAL model of service evaluation. Methodology: The scale was answered by 162 researchers in the areas of accounting and administration, who were contacted via e-mail available in the publications of Qualis A2 and B1 journals in 2017. A multiple regression analysis model was used, having the level of satisfaction (ST) as a dependent variable of the model, and as independent variables, reliability (FC), responsiveness (PR), safety (SG), empathy (EP) and tangible aspects (TG), measured through the SERVQUAL scale used. The model was tested and validated for the problems of multicollinearity (Inflation Variance Test - VIF), heteroscedasticity (Breush Pagan) and functional form (Ramsey Reset). Results: The predominant profile of researchers in accounting and administration are professors with doctorates in public universities, who use the portal of journals with high frequency, although they are not entirely satisfied with the service. A significant positive relationship was found between service satisfaction and the variables of tangibility, trust, security and empathy. Responsiveness was not found to be a significant variable. Contributions of the study: It was observed that the referred platform has many advantages, but some characteristics still leave something to be desired, shown, for example, from the assessment of the tangibility that is directly related to the interface. And also the responsiveness, which is the dimension that assesses the receptivity and feedback of the entity that operates the portal, negatively impacting satisfaction, which can be explained by the lack of contact or relationship between the user and the team responsible for operations on the Capes Portal. [ABSTRACT FROM AUTHOR]

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