PT
A análise dos estudos empíricos publicados no Journal of International Accounting,
Auditing and Taxation, International Tax and Public Finance, The Journal of the
American Taxation Association, Tax Policy and the Economy, eJournal of Tax Research, e
National Tax Journal, durante os anos 2015 e 2016 foi o objetivo principal deste projeto,
mediante a caracterização da investigação em fiscalidade, analisando um conjunto de
características inerentes aos investigadores e ao conteúdo dos artigos publicados nos temas
de Taxation, Corporate Tax, Tax Incentive, Tax Avoidance/Evasion, Book-Tax Difference
(BTD), Tax Competition, Tax Compliance e Public Finance. Neste âmbito, foram
selecionadas e analisadas as variáveis: ano de publicação, autor, instituição e continente de
afiliação dos autores, tipo de autoria, temáticas mais investigadas, tipo de estudo e método
de recolha de dados dos artigos em estudo.
Foi também possível verificar que entre os anos 2015 e 2016, o número de artigos, nas
temáticas em análise, apresentou um ligeiro aumento (2%), sendo que a revista National
Tax Journal apresentou o maior aumento (11%).
Os resultados exibidos ostentaram que das áreas em estudo, as mais pesquisadas foram
Taxation (43,3%), Corporate Tax (11,1%) e Public Finance (11,1%). Quando comparadas
por revista, na generalidade o perfil manteve-se face à Taxation. Relativamente ao perfil
dos investigadores, na generalidade, optaram mais por trabalhar de forma coletiva (74%),
sendo que a média de autores por artigo foi de 2. Apenas o Journal of International
Accounting, Auditing and Taxation e Tax Policy and the Economy denotaram uma média
de 3 autores por artigo. A maioria dos investigadores era de origem americana (Estados
Unidos da América), isto é, do continente da América do Norte e afiliados em
universidades.
EN
The analysis of empirical studies published in the Journal of International Accounting,
Auditing and Taxation, International Tax and Public Finance, The Journal of the American
Taxation Association, Tax Policy and the Economy, eJournal of Tax Research, and
National Tax Journal during the years 2015 and 2016 was the main objective of this
project, through the characterization of tax research, analyzing a set of inherent
characteristics to researchers and to the content of articles published in issues of Taxation,
Corporate Tax, Tax Incentive, Tax Avoidance/Evasion, Book-Tax Difference (BTD), Tax
Competition, Tax Compliance and Public Finance. In this context, were selected and
analyzed the variables: year of publication, author, institution and affiliation of authors
continent, by type, more thematic investigated, type of study and data collection method of
the articles under consideration.
It was possible to verify that between the years 2015 and 2016, the number of articles, on
topics in analysis, showed a slight increase (2%), and the National Tax Journal magazine
showed the largest increase (11%).
The results displayed in study areas that held, the most studied were Taxation (43.3%),
Corporate Tax (11.1%) and Public Finance (11.1%). When compared by magazine, in
general the profile remained with regard to Taxation. Regarding the profile of researchers,
in General, have chosen more by working collectively (74%), and the average per-article
authors was 2. Only the Journal of International Accounting, Auditing and Taxation and
Tax Policy and the Economy presented an average of 3 authors per article. Most of the
researchers was of American origin (United States of America), that is, the continent of
North America and affiliates in universities.
