THE SCIENTIFIC PRODUCTION ON TAX ACCOUNTING IN BRAZILIAN JOURNALS AND EVENTS IN THE PERIOD OF 1989-2011

Resumen

The Tax Accounting is one of the oldest areas developed within the Accounting, so that there are authors who relate the function of tax collector as the origin of the profession of Accountant. Thus, this research presents as a problem-situation the following question: How is the "state of art" of Tax Accounting, according to researchers presented in Accounting journals and conferences in Brazil? For this, the research aimed to identify the profile of academic surveys on Tax Accounting in Brazil. To do so, it was made a descriptive and bibliometric study, with qualitative and quantitative data approach. For this study, were limited articles from journals kept by Accounting graduate programs and scientific events with thematic areas related to Accounting, which were classified as E1, according to Qualis/CAPES (2007-2009). From 14.473 articles published in scientific events and 2.395 articles published in journals, it was verified a sample of 200 tax accounting articles, being 156 derived from events and 44 from scientific journals. As a whole, Tax Accounting area represented about 1% of publications in the journals and events analyzed. The Lotka pattern observed in the articles revealed that around 78.5% of the authors published only one article. The three most prolific authors were: Luiz Antonio Abrantes, with 17 papers; Mauro Fernando Gallo, with 10 and Carlos Alberto Pereira with 9 papers.