Planejamento tributário: um estudo bibliométrico

Abstract

Tax planning has been addressed over time both in the corporate scenario and in the academic field. This tool makes it possible to reduce the tax burden for companies in a lawful way, in addition to helping administrators in decision-making. From this perspective, the present work aims to identify the profile of national academic production on the subject of tax planning in the Periódicos Capes database in the period between 2002 and 2022. To achieve this, it was decided to carry out biliometric research, employing descriptive and quantitative analyses. The work showed that, despite the relevance of the topic, there is still a small number of publications involving tax planning, with the exception of the years 2015 and 2018. Furthermore, it was possible to observe that the magazine that published the most articles on the topic in the period analyzed was the Tax and Financial Law Magazine, with four publications. It is also possible to note that few authors have published more than once on tax planning and that the majority of the works that make up the sample were published in journals with Qualis A3 and B2. In this way, the study seeks to analyze and describe the publication on the topic so that new research can be carried out in the academic field.