CONTRIBUTION CAPACITY: AN ANALYSIS IN PERIODIC BIBLIOMETRIC CAPES IN YEAR 1988 2016

Abstract

The main objective was to map the scientific production on the Constitutional Principle of Contributory capacity by bibliometric analysis and possibly generate gaps that can direct new research in the tax area. The research is classified as descriptive, bibliographical and quantitative. The object of the study were the publications of Capes journals in the national language, between the years 1988 to 2016. Data were collected on the site of the journals classified by CAPES and SPELL in Qualis A1 to C, being focused on the principle of Contributory capacity totaling 84 (eighty-four) articles and then the data were released in Office Excel 2013 spreadsheet. The survey results showed that there is little research and/or publications on the subject. In conclusion, the articles published are mostly bibliographic research. The methodology used was descriptive with a qualitative approach. The largest publication index was the Journal SJRJ, with all publications made by men, and the approach was the taxpayer. Future studies on the the quantitative approach are suggested, aiming to assess the application of the tax on the minimum existential. New research can measure the taxation in Brazil in comparison with other countries.