Contabilidade tributária: uma revisão bibliométrica

Abstract

Accounting has been undergoing several transformations, in terms of technology, innovation and legislation, with the exercise of tax accounting being essential, a branch that consists of analyzing and serving users, through statements and reports of economic analysis. Bibliometrics is a very important study in this regard, when evaluating and measuring journals and articles, tracing inclinations, trends, profiles and highlighting the main thematic areas. Thus, the objective of the study was to investigate the publication of articles, through a bibliometric review on tax accounting, from 2020 and 2021, in the main journals available on the electronic platform of the National Association of Graduate Programs in Accounting Sciences (ANPCONT). For this, the 35 journals on the ANPCONT platform were analyzed, with the keywords “Tax Accounting”, “Tax” and “Tax, and in 11 journals no articles were found on the subject. The year with the largest publication was 2020, with 51 articles, while 2021 had 25 journals. Most (29) of the articles have 2 authors, and the region with the greatest production was the Southeast region, with the magazines that had the most incidence being: Revista Ambiente Contábil, Revista Contabilidade & Financeira (USP) and Revista de Gestão, Financeira e Contabilidade . It is concluded that the topic addressed is highly relevant, but there is still little scientific production on this topic. Further studies are suggested, analysis of the predominance of studies in 2020, expansion of the sample period, and to find out if there is a tendency for articles to fall in the area and also at an international level.