Estudo bibliométrico sobre agressividade tributária publicada na base da scopus

Abstract

The objective of this work is based on the analysis of tax aggressiveness worldwide, as well as its impacts on the corporate environment. The instruments used include a bibliometric analysis of a set of academic articles collected from the Scopus database, accessed through the Capes/CAFe journal portal and processed using the RStudio program. To achieve the data collection objective, the type of publication selected was: article. In the research field, the work was directed by title and subject, with the keyword phrase in both fields being: “TAX AGGRESSIVENESS.” The research period was restricted to articles published between 2008 and 2023, resulting in a total of 254 documents. These documents encompass the following areas: Business, Management and Accounting; Economics, Econometrics, and Finance; Social Sciences, and Decision Sciences. It is important to highlight that the resulting keywords from the research focused on the following areas: Tax aggressiveness, Tax evasion, Corporate social responsibility, Corporate governance, Corporate tax aggressiveness, Effective tax rate, Taxation, and Tax planning.