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Contabilidade Tributária e Contabilidade Societária. Impacto da Tributação nas Demonstrações Contábeis. Impacto da Tributação nas Decisões das Empresas e Contribuintes. Planejamento Tributário. Panorama Nacional e Internacional das Pesquisas em Contabilidade sobre Tributos e Tributação.

II. BIBLIOGRAFIA BÁSICA: AISBITT, S. Tax and accounting rules: some recent developments. European Business Review. v. 14, n. 2, p.92-97, 2002. GRAHAM, J. R.; RAEDY, J. S.; SHACKELFORD, D. A. Research in accounting for income taxes. Journal of Accounting and Economics, 53, p. 412.434, 2012. HANLON, M.; HEITZMAN, S. A review of tax research. Journal of Accounting and Economics, 50, p. 127.178, 2010. MAYDEW, E. L. Empirical Tax Research in Accounting: A Discussion. Journal of Accounting and Economics, v. 31, p.389-403, 2001. SHACKELFORD, D. A.; SHEVLIN, T. J. Empirical Tax Research in Accounting. Journal of Accounting and Economics, v. 31, p. 321-387, 2001. III. BIBLIOGRAFIA COMPLEMENTAR: BRINKER JR., T. M. Why do basic differences exist between tax and financial accounting? Journal of Financial Service Professionals, v. 59, p. 13-15, 2005. CALEGARI, M. J. The efect of tax accounting rules on capital structure and discretionary accruals. Journal of Accounting and Economics, 30, p. 1-31, 2000. DAVIS, J. S.; HECHT, G.; PERKINS, J. D. Social Behaviors, Enforcement and Tax Compliance Dynamics. The Accounting Review, v. 78, p.39-69, 2003. PHILLIPS, J. Corporate tax-planning effectiveness: the role of compensation-based incentives. The Accounting Review, v. 78, p.847-875, 2003. POHLMANN, M. C., IUDÍCIBUS, S. Tributação e política tributária: uma abordagem interdisciplinar. São Paulo: Atlas, 2006. WAHAB, N. S. A.; HOLLAND, K. The persistence of book-tax diferences. The British Accounting Review, 47, p. 339-350, 2015.