Impostos na área de transporte rodoviário de cargas: análise bibliométrica e de conteúdo

Abstract

This paper has the goal of mapping the development of scientific research in the last years concerning the road transportation taxes of loads of the country. This research is characterized by being exploratory and descriptive, on a theoretical base background, using of qualitative and quantitative problem approach, being made by secondary sources, having the paper’s nature framed as a bibliographic research and using documental analysis as an instrument to collect data. It was generated a bibliographic portfolio from structured search in Google Scholar search platforms, Scielo and Spell. The main bibliometrics results were: (i) the most prolific authors; (ii) the institution with the highest number of publication: UNIJUI; (iii) the year with the highest number of publication: 2014 and (iv) the most used keywords was "'Transport'. The main content analysis results were: (i) the research has shown of a few content due to lack of studies that address the issue; (ii) it was possible to set that is capable of identifying the best way of collecting taxes for companies in this sector, and (iii) it became apparent that the Presumed Income regime was defined by the authors as the best kind of regime.