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INCOME AND SOCIAL CONTRIBUTION TAXES - Reconciliation of effects of income tax and social contribution on profit or loss (Details) - BRL (R$) R$ in Thousands | 6 Months Ended
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Jun. 30, 2023 | Jun. 30, 2022
Reconciliation of the effects of income tax and social contribution on profit or loss |  |
Net income (loss) before taxes | R$ 14,380,751 | R$ 13,937,137
Income tax and social contribution benefit (expense) at statutory nominal rate of 34% | R$ (4,889,455) | R$ (4,738,627)
Tax rate | 34.00% | 34.00%
Tax effect on permanent differences |  |
Taxation (difference) on profits of subsidiaries in Brazil and abroad | R$ 815,768 | R$ 1,473,037
Equity method | 143 | 3,164
Thin capitalization | (27,114) | (198,725)
Credit related to Reintegra Program | 3,694 | 3,677
Director bonuses | (3,481) | (11,176)
Tax incentives | 41,769 | 22,464
Donations / Fines - other | (1,659) | (3,052)
Income and social contribution benefits (expenses) for the period | (4,060,335) | (3,449,238)
Income tax |  |
Current | (193,265) | (116,819)
Deferred | (2,830,430) | (2,446,211)
Total income Tax | (3,023,695) | (2,563,030)
Social Contribution |  |
Current | (17,738) | (5,818)
Deferred | (1,018,902) | (880,390)
Total Social Contribution | (1,036,640) | (886,208)
Income and social contribution benefits (expenses) for the period | R$ (4,060,335) | R$ (3,449,238)
Effective rate of income and social contribution tax expenses | 28.23% | 24.75%

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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to credit related to Reintegrate program. + References No definition available. + Details
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