Incentivos fiscais: um estudo bibliométrico do perfil dos artigos nacionais publicados no período de 2002 a 2022

Abstract

Tax incentives refer to benefits granted by the state, involving the waiver of public revenues to promote the economic development of certain regions or sectors. The work aims to analyze the scientific production on tax incentives in the period from 2002 to 2022, restricted to national productions. In order to achieve the general objective, the national scientific production was identified and the profile and behavior of the studies during these two decades were explored. It was observed that only one bibliometrics was found on the subject, and it does not focus on the analysis of articles in national journals, which limits its ability to adequately represent the reality of studies on tax incentives in the Brazilian context. In view of this limitation, the present work seeks to fill this gap by conducting a bibliometric study using the ProKnow-C method to map the scientific production related to tax incentives in the cited period. From this, a total of 91 articles were identified in the Capes, Spell and SciELO repositories, being reduced to 60 works, due to the adequacy of the articles with the themes. The articles in the analyzed sample showed an increase in scientific production in the 2010 periods, with emphasis on authors, affiliations and predominant types of research. The conduct of the work was based on three propositions related to the Laws of Bibliometrics, of which two were confirmed and one was refuted. As a theoretical contribution, this study offers a research agenda for future work, outlining the profile of national scientific production related to tax incentives and ensuring a deeper understanding of this theme.