A análise dos estudos empíricos publicados no Journal of International Accounting, Auditing and Taxation, International Tax and Public Finance, The Journal of the American Taxation Association, Tax Policy and the Economy, eJournal of Tax Research, e National Tax Journal, durante os anos 2015 e 2016 foi o objetivo principal deste projeto, mediante a caracterização da investigação em fiscalidade, analisando um conjunto de características inerentes aos investigadores e ao conteúdo dos artigos publicados nos temas de Taxation, Corporate Tax, Tax Incentive, Tax Avoidance/Evasion, Book-Tax Difference (BTD), Tax Competition, Tax Compliance e Public Finance. Neste âmbito, foram selecionadas e analisadas as variáveis: ano de publicação, autor, instituição e continente de afiliação dos autores, tipo de autoria, temáticas mais investigadas, tipo de estudo e método de recolha de dados dos artigos em estudo. Foi também possível verificar que entre os anos 2015 e 2016, o número de artigos, nas temáticas em análise, apresentou um ligeiro aumento (2%), sendo que a revista National Tax Journal apresentou o maior aumento (11%). Os resultados exibidos ostentaram que das áreas em estudo, as mais pesquisadas foram Taxation (43,3%), Corporate Tax (11,1%) e Public Finance (11,1%). Quando comparadas por revista, na generalidade o perfil manteve-se face à Taxation. Relativamente ao perfil dos investigadores, na generalidade, optaram mais por trabalhar de forma coletiva (74%), sendo que a média de autores por artigo foi de 2. Apenas o Journal of International Accounting, Auditing and Taxation e Tax Policy and the Economy denotaram uma média de 3 autores por artigo. A maioria dos investigadores era de origem americana (Estados Unidos da América), isto é, do continente da América do Norte e afiliados em universidades.

The analysis of empirical studies published in the Journal of International Accounting, Auditing and Taxation, International Tax and Public Finance, The Journal of the American Taxation Association, Tax Policy and the Economy, eJournal of Tax Research, and National Tax Journal during the years 2015 and 2016 was the main objective of this project, through the characterization of tax research, analyzing a set of inherent characteristics to researchers and to the content of articles published in issues of Taxation, Corporate Tax, Tax Incentive, Tax Avoidance/Evasion, Book-Tax Difference (BTD), Tax Competition, Tax Compliance and Public Finance. In this context, were selected and analyzed the variables: year of publication, author, institution and affiliation of authors continent, by type, more thematic investigated, type of study and data collection method of the articles under consideration. It was possible to verify that between the years 2015 and 2016, the number of articles, on topics in analysis, showed a slight increase (2%), and the National Tax Journal magazine showed the largest increase (11%). The results displayed in study areas that held, the most studied were Taxation (43.3%), Corporate Tax (11.1%) and Public Finance (11.1%). When compared by magazine, in general the profile remained with regard to Taxation. Regarding the profile of researchers, in General, have chosen more by working collectively (74%), and the average per-article authors was 2. Only the Journal of International Accounting, Auditing and Taxation and Tax Policy and the Economy presented an average of 3 authors per article. Most of the researchers was of American origin (United States of America), that is, the continent of North America and affiliates in universities.