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Planeamento fiscal: uma análise bibliométrica de 2010 a 2019
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| 1.35 MB | Adobe PDF |
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Abstract(s)
O presente trabalho tem como tema o planeamento fiscal e é realizado no âmbito do Mestrado em Contabilidade e Finanças, promovida pela Escola Superior de Ciências Empresariais do Instituto Politécnico de Setúbal.
Com o intuito de avaliar o conhecimento científico produzido em Portugal no período de 2010 até 2019, esta dissertação fornece um panorama de um conjunto de trabalhos voltados a área da fiscalidade.
O estudo do planeamento tributário/fiscal apresenta uma abordagem descritiva e foi retratado de acordo com a análise da bibliometria e da cienciométrica, com uma abordagem quantitativa.
Neste caso foram estudadas as dissertações e teses publicadas no repositório do RCAAP, a partir de uma busca por pesquisas referente ao assunto, foi possível encontrar as publicações que se enquadravam ao tema proposto.
Os assuntos relacionados ao planeamento fiscal foram: Elisão e evasão fiscal; planeamento legal e abusivo; normas anti-abuso; planeamento fiscal internacional; dupla tributação; paraíso fiscal e preços de transferência.
A análise obteve uma quantidade de 4.279 publicações, onde foram selecionadas 147, sendo 145 dissertações e 2 teses, relacionadas ao assunto, ano e país pretendido com a pesquisa. Essa análise permitiu concluir que: o assunto mais investigado é a evasão fiscal.
This paper regards tax planning and was developed in the scope of the Accounting and Finance master’s degree, promoted by Escola Superior de Ciências Empresariais do Instituto Politécnico de Setúbal. With the intent of evaluating the scientific knowledge that Portugal acquired from 2010 until 2019, this dissertation provides a wide range of reports regarding taxes. The study of the tributary/fiscal planning presents a descriptive approach and was pictured according to the analysis of bibliometrics and scientometrics, with a quantitative approach. In this case, the dissertations and theses that were published on RCAAP’s repositor were studied from a search regarding the matter. By doing so, it was possible to find publications that me the proposed theme. The subjects related to fiscal planning were: Tax avoidance and evasion; legal and abusive planning; anti-abuse standards; international tax planning; double taxation; tax haven and transfer pricing. The analysis then obtained 4.279 matches from where 147 were selected, 145 dissertations and 2 theses, regarding this matter and the years and countries that were relevant to our matter of subject. It was then attainable to conclude that the most investigated topic was tax evasion.
This paper regards tax planning and was developed in the scope of the Accounting and Finance master’s degree, promoted by Escola Superior de Ciências Empresariais do Instituto Politécnico de Setúbal. With the intent of evaluating the scientific knowledge that Portugal acquired from 2010 until 2019, this dissertation provides a wide range of reports regarding taxes. The study of the tributary/fiscal planning presents a descriptive approach and was pictured according to the analysis of bibliometrics and scientometrics, with a quantitative approach. In this case, the dissertations and theses that were published on RCAAP’s repositor were studied from a search regarding the matter. By doing so, it was possible to find publications that me the proposed theme. The subjects related to fiscal planning were: Tax avoidance and evasion; legal and abusive planning; anti-abuse standards; international tax planning; double taxation; tax haven and transfer pricing. The analysis then obtained 4.279 matches from where 147 were selected, 145 dissertations and 2 theses, regarding this matter and the years and countries that were relevant to our matter of subject. It was then attainable to conclude that the most investigated topic was tax evasion.
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Keywords
Planeamento fiscal Cienciometria Bibliometria RCAAP Fiscal planning Scientometrics