Mapeando o território: a pesquisa em contabilidade tributária

Abstract

This study maps Brazilian scientific production in tax accounting, with emphasis on research that addresses tax aggressiveness, tax planning and the use of metrics such as Effective Tax Rate (ETR) and Book-Tax Differences (BTD). It is an integrative literature review, with an exploratory and descriptive character, combining a bilingual search in national and international databases, explicit eligibility criteria, and bibliometric and lexical analysis of the selected articles. After screening and applying the inclusion criteria, 22 empirical and theoretical-bibliometric studies were identified and examined in terms of period, objectives, methods, proxies used and main results. The analyses made it possible to group the production into five thematic axes: mapping of research in tax accounting; tax aggressiveness in publicly traded companies; tax planning, capital structure and performance; BTD-based studies and earnings management; and research on institutional environment, regulatory complexity and compliance costs. Lexical analysis confirmed the centrality of terms such as “tax”, “aggressiveness”, “planning”, “ETR”, “BTD” and “governance”, while revealing gaps related to tax education, territorial heterogeneity and identifiable regulatory effects. It is concluded that tax accounting has consolidated itself as a relevant subfield of accounting research, although still marked by thematic dispersion, a strong concentration in linear models and limited use of causal or quasi-experimental designs, which opens ample room for future empirical agendas. Keywords: Tax accounting. Tax planning. Fiscal impacts. Integrative review.