BIBLIOMETRIC ANALYSIS OF BRAZILIAN SCIENTIFIC PRODUCTION IN TAX ACCOUNTING

• Autor(a) principal: Almeida, Luiz Felipe de Carvalho
• Data de Publicação: 2018
• Outros Autores: Machado, Michele Rílany Rodrigues, Machado, Lúcio de Souza, Zanolla, Ercílio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/64793
• topic: Contabilidade tributária; Bibliometria; Produção acadêmica Qualis/Capes.; Tax accounting; Bibliometric; Academic production; Qualis/Capes

This paper analyzed 77 articles in Tax Accounting, from January 2009 to December 2014, published in the Brazilian journals in Accounting, Administration and Economics, with Qualis/Capes equal to or greater than B3, through a bibliometric survey. The main subjects studied were "Tax Planning", "Tax Accounting", "Companies Outcomes". It was perceived that as papers in Tax Accounting are still incipient, but with medium quality, since 65% of the publications focus on journals with a stratum equal to or greater than B2. It was found that most authors publish occasionally, due the publication of just one article throughout the study period. The analysis of relations between authors showed the existence of small networks of cooperation, while the network of cooperation between educational institutions showed a large mesh collaboration, highlighting the University of Brasília (UnB), University of São Paulo (USP) and Federal University of Paraíba (UFPB) as the largest research centers on the subject studied, generating great influence on the other educational centers, given the extension of their collaboration network.