Contabilidade tributária: uma revisão de estudos

Abstract

In the present study, a bibliometric research was carried out in order to verify the profile of scientific publications on tax accounting involving Book-tax Differences (BTD), tax planning and teaching of tax accounting. For this purpose, national and international journals with Qualis above B2 were selected, totaling 102 articles in the sample, from 2010 to 2018. The results showed that interest in the subject 'taxation' fluctuates over the years, with 2016 being the year with greater number of publications. The most worked theme is 'BTD and earnings management'. Most works have 3 authors, 'Antonio Lopes Martinez' being the most prolific and the University of São Paulo (USP) the institution with the most published articles. As for references, more journal articles are used and the author most cited in the references was 'Michelle Hanlon'. Finally, most works used 3 keywords, although some international articles contain up to 15 keywords, and the most used was 'Book-tax Differences'. It was concluded that, although knowledge about tax accounting is of paramount importance, it is not properly disseminated, since efforts are concentrated on only one aspect, such as earnings management, to the detriment of a greater assessment of tax legislation, quality academic education and its implications for companies.