FISCAL INCENTIVES: AN ANALYSIS OF THE BIBLIOMETRIC VIEWPOINT

The paper evaluated the profile of tax incentives research in the international literature. In this context, basically, the most productive years, the periodicals, the countries and the most relevant institutions in fiscal incentives were identified. In the same way, the most recurrent keywords were seen, enumerating the most important authors. For this purpose, bibliometrics was used to search data at the Scopus database, from 2005 to 2019. Thus, seeking to consolidate information on tax incentives and recurrent themes. Thus, the conclusions of the present study, especially regarding the most relevant articles, authors and journals, are that the theme can be further explored and unveiled in future research. The most relevant works and the recurrent sub-themes can lead to lines of research on tax incentives. The profile of researchers and institutions can provide references for Brazilian researchers to develop individual research strategies.