Produção científica brasileira sobre Contabilidade Tributária: análise das publicações sobre o tema no Congresso USP de Controladoria e Contabilidade e Congresso USP de Iniciação Científica em Contabilidade

Abstract

Tax accounting is and old accounting’s branch, considered complex because of the fast and numerous changes at legislation and norms. Thus, this work seeks for answer the following research question: What is the current situation of development of researches about Tax Accounting published at Congress USP of Controllership and Accounting (CCC-USP) and at Scientific Research in Accounting’s USP Congress (CIC-USP)? In order to answer the research question there is as main goal to identify the current situation of development of researches about Tax Accounting published at these said congress. Through a structured process, 29 articles related to the theme were selected. And, based on them, an exploratory and descriptive study was accomplished with a qualitative and quantitative approach, using secondary data collection. Besides, this research consists in an illustrative theoretic work, by using bibliometric analysis and content analysis. The bibliometric analysis highlited, at the bibliometric portfolio, that: (i) the most prolific authors were Carlos Alberto Pereira, Mauro Fernando Gallo, Amaury José Rezende and Antônio Lopo Martinez; (ii) the collaboration network confirmed these author’s relevance; (iii) concerning to the institution, it was possible to check that USP has bigger participation in the theme; (iv) the most used keyword was “taxes”; (v) 2014 was the most representative year. At the first stage on content analysis it was found that most authors did not explicit the methodological framework. So, through the framework’s analysis of the 29 articles, it was possible to identify that the exploratory and practical works with secondary data collection and quantitative problem approach are predominate, and that it is used documentary analysis. At the second stage it was seek for analyze the goals and main results at these works, as well as suggestions and restrictions to the future researches. About the themes: (i) 31% of the works approach themes related to “costs and impacts of taxes”; (ii) 28% were about “tax law”; (iii) the others topics “tax planning”, “perception and ethics”, “tax administration” had 14%. The most suggested topic to future research was the application of their studies in different samples from this one studied. The most evident restriction was the fact that it is not possible to generalize the found results. Therefore, it is concluded that the surveys at Tax Accounting are discrete.