{"id":3784,"date":"2023-08-22T10:26:09","date_gmt":"2023-08-22T13:26:09","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=3784"},"modified":"2023-11-08T20:28:18","modified_gmt":"2023-11-08T23:28:18","slug":"o-perfil-da-producao-cientifica-internacional-sobre-tributos-diferidos-e-book-tax-differences","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/o-perfil-da-producao-cientifica-internacional-sobre-tributos-diferidos-e-book-tax-differences\/","title":{"rendered":"O perfil da produ\u00e7\u00e3o cient\u00edfica internacional sobre tributos diferidos e book-tax differences"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3784\" class=\"elementor elementor-3784\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/08\/Cabecalho-em-Portugues-Ed-44-Abracicon-Saber-1024x239.png\" class=\"attachment-large size-large wp-image-3729\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/08\/Cabecalho-em-Portugues-Ed-44-Abracicon-Saber-1024x239.png 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/08\/Cabecalho-em-Portugues-Ed-44-Abracicon-Saber-300x70.png 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/08\/Cabecalho-em-Portugues-Ed-44-Abracicon-Saber-768x179.png 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/08\/Cabecalho-em-Portugues-Ed-44-Abracicon-Saber.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>RESUMO\u00a0<\/b><\/p><p>O objetivo desta pesquisa foi analisar qual \u00e9 o perfil da produ\u00e7\u00e3o cient\u00edfica internacional em book-tax differences e tributos diferidos, com o intuito de contribuir para o avan\u00e7o de pesquisas futuras.\u00a0<\/p><p>Tais temas s\u00e3o de grande relev\u00e2ncia, tendo em vista que eles possuem alta capacidade informacional e podem ser utilizados por diversos usu\u00e1rios da informa\u00e7\u00e3o. Apesar disso, a tem\u00e1tica ainda \u00e9 pouco pesquisada no \u00e2mbito nacional.\u00a0<\/p><p>Para a elabora\u00e7\u00e3o do estudo, foi realizada uma pesquisa bibliom\u00e9trica no Portal de Peri\u00f3dicos Capes\/MEC sem limita\u00e7\u00e3o temporal. Na busca, foi aplicado um filtro para selecionar somente os artigos de l\u00edngua inglesa e foram utilizadas palavras-chaves, obtendo assim 11.713 resultados.\u00a0<\/p><p>A partir das an\u00e1lises sobre os temas abordados em cada artigo, foram selecionados como amostra 141 artigos cient\u00edficos. Com base nos dados coletados foram realizadas an\u00e1lises acerca das vincula\u00e7\u00f5es dos autores, dos autores e dos peri\u00f3dicos que mais publicaram, do hist\u00f3rico de publica\u00e7\u00f5es, dos temas principais abordados nos artigos cient\u00edficos no \u00e2mbito internacional, entre outros.\u00a0<\/p><p>Observou-se que a produ\u00e7\u00e3o cient\u00edfica internacional aborda os temas em an\u00e1lise sobre diversos pontos de vista e enfoques. Desta forma, sugere-se que sejam realizados estudos nacionais com base nas abordagens encontradas para melhor compreens\u00e3o de book-tax differences e tributos diferidos no cen\u00e1rio econ\u00f4mico e cont\u00e1bil brasileiro.\u00a0<\/p><p><b><i>\u00a0<\/i><\/b><\/p><p><b><i>Palavras-chave: Produ\u00e7\u00e3o Cient\u00edfica. Tributos Diferidos. Book-tax Differences.\u00a0<\/i><\/b><\/p><p>\u00a0<\/p><p><b>ABSTRACT<\/b><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">The objective of this research was to analyze the profile of international scientific production in book-tax differences and deferred taxes, in order to contribute to the advancement of future research. Such themes are of great relevance, considering that they have a high information capacity and can be used by several users of information.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">Despite this, the theme is still little researched at the national level. To prepare the study, a bibliometric research was carried out on the CAPES \/ MEC Portal of Journals without time limitation. In the search, a filter was applied to select only English-language articles and keywords were used, thus obtaining 11,713 results.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">From the analysis of the topics covered in each article, 141 scientific articles were selected as a sample. Based on the data collected, analyzes were carried out on the links between authors, authors and the journals that published the most, the history of publications, the main themes addressed in scientific articles at the international level, among others.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">It was observed that international scientific production addresses the topics under analysis from different points of view and approaches. Thus, it is suggested that national studies be carried out based on the approaches found for a better understanding of book-tax differences and deferred taxes in the Brazilian economic and accounting scenario.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\"><i><b>K<\/b><\/i><b><i>eywords: Scientific production. Deferred Taxes. Book-tax Differences.<\/i><\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84e61e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84e61e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d74e96\" data-id=\"4d74e96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cebcf3a ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"cebcf3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-cebcf3a\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-cebcf3a&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2023\\\/10\\\/4-O-perfil-da-producao-cientifica-internacional-sobre-tributos-diferidos-e-book-tax-differences.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-cebcf3a\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>RESUMO\u00a0 O objetivo desta pesquisa foi analisar qual \u00e9 o perfil da produ\u00e7\u00e3o cient\u00edfica internacional em book-tax differences e tributos diferidos, com o intuito de contribuir para o avan\u00e7o de pesquisas futuras.\u00a0 Tais temas s\u00e3o de grande relev\u00e2ncia, tendo em vista que eles possuem alta capacidade informacional e podem ser utilizados por diversos usu\u00e1rios da [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3786,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[222],"tags":[142],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[221],"class_list":["post-3784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-44","tag-em-foco","academias-nacional","edicoes-revista-edicao-44"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3784","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=3784"}],"version-history":[{"count":7,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3784\/revisions"}],"predecessor-version":[{"id":3794,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3784\/revisions\/3794"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/3786"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=3784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=3784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=3784"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=3784"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=3784"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=3784"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=3784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}