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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Schedule of reconciliation of income tax expense | The following is a reconciliation of income tax expense to profit (loss) for the year, calculated by applying the combined Brazilian statutory rates at 34% for the years ended December 31, 2021, 2020 and 2019: Schedule of reconciliation of income tax expense
| 2021 | 2020 | 2019
Income before income taxes | 273,462 | 335,054 | 186,937
Combined statutory income taxes rate - % | 34% | 34% | 34%
Income taxes at statutory rates | (92,977) | (113,918) | (63,559)
Reconciliation adjustments: |  |  |
Tax effect on loss from entities not subject to taxation | (37,794) | (8,474) | (1,265)
PROUNI - Fiscal Incentive (a) | 194,830 | 120,851 | 73,397
Unrecognized deferred tax assets | (86,233) | (41,319) | (19,342)
Presumed profit income tax regime effect (b) | (7,066) | (2,640) | 351
Permanent adjustments | (6,232) | 2,567 | -
Other | 4,293 | 15,866 | (3,757)
Income taxes expense – current | (31,179) | (27,067) | (14,175)
Effective rate | 11.40% | 8.08% | 7.58%
(a) |  | The Company adhered to PROUNI, established by Law 11,096 / 2005, which is a federal program that exempt companies of paying income taxes and social contribution.
(b) |  | Brazilian tax law establishes that companies that generate gross revenues of up to R$ 78,000 in the prior fiscal year may calculate income taxes as a percentage of gross revenue, using the presumed profit income tax regime. The effect of the presumed profit of certain subsidiaries represents the difference between the taxation based on this method and the amount that would be due based on the statutory rate applied to the taxable profit of the subsidiaries.

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