Indicators and Metrics

The Revista de Direito Contábil Fiscal discloses its editorial activity, access and impact indicators as a form of accountability to authors, reviewers, readers and indexers. The data are released in announcements on the journal’s website, which state the source and reference period of each indicator. Announcements are published annually and listed on this page, covering:

Editorial activity: submissions received, acceptance and rejection rates, time to first decision and to publication, articles published and participating reviewers.

Access: abstract views, article downloads, readers’ countries of origin and most-accessed articles.

Impact: h-index and citations received by the journal’s articles.

Citation metrics describe the journal as a whole and should not be used to assess individual articles or authors, in accordance with the San Francisco Declaration on Research Assessment (DORA).

2026

Period: – (year in progress — data up to 11/13/2026)

  • 37 Submissions Received
  • 96% Acceptance Rate
  • 4% Rejection Rate
  • 4% Rejection Rate without Review
  • 0% Rejection Rate after Review
  • 62 days Average Time to Publication
  • 35 days Days to First Editorial Decision
  • 13 Submissions Published
  • 112,362 Article Accesses

Most read articles in 2026

# Article title Authors Issue Total accesses
1 O REGISTRO CONTÁBIL DO NOVO IVA-DUAL (CBS + IBS) BRASILEIRO: O REGISTRO CONTÁBIL DO NOVO IVA-DUAL (CBS + IBS) BRASILEIRO Amaury Rezende, Paulo Henrique Pêgas Vol. 6 No. 12 3,049
2 INTEGRALIZAÇÃO DE CAPITAL SOCIAL COM BENS: QUESTÕES CONTÁBEIS E TRIBUTÁRIAS Victor Borges Polizelli, Henrique Contarelli Lamonica Vol. 3 No. 6 2,818
3 AJUSTES DE EXERCÍCIOS ANTERIORES E SEUS EFEITOS CONTÁBEIS E FISCAIS Victor Borges Polizelli, Dora Pimentel Mendes de Almeida Vol. 1 No. 2 2,408
4 COMO FICAM OS PREÇOS COM O FIM DO PIS/COFINS E A INTRODUÇÃO DA CBS EM 2027? Carmine Rullo Vol. 8 No. 15 1,987
5 REFORMA TRIBUTÁRIA: DESAFIOS ATINENTES À CONTABILIZAÇÃO DO IBS E DA CBS Alexandre Evaristo Pinto Vol. 7 No. 14 1,987
6 INTEGRALIZAÇÃO DE CAPITAL SOCIAL COM BENS: PRESERVAÇÃO DE CUSTOS NAS HIPÓTESES DE CONFERÊNCIA DE AÇÕES/QUOTAS POR MÚLTIPLOS SÓCIOS COM CUSTOS DE AQUISIÇÃO DISTINTOS Victor Borges Polizelli Vol. 4 No. 7 1,850
7 ATIVO INTANGÍVEL: COMENTÁRIOS TRIBUTÁRIOS AO PRONUNCIAMENTO TÉCNICO CPC 04 (R1) Edison Carlos Fernandes Vol. 3 No. 5 1,806
8 IFRS 18 (CPC 51) E A PROVA CONTÁBIL TRIBUTÁRIA Antonio Lopo Martinez Vol. 8 No. 15 1,782
9 NEUTRALIDADE DO IBS E DA CBS, LUCRO REAL E LUCRO PRESUMIDO: UMA ANÁLISE COMPARATIVA Mateus Alexandre Costa dos Santos, Adriano Subirá Vol. 7 No. 14 1,606
10 IFRS 18 – Apresentação e divulgação das demonstrações contábeis: uma solução para a ausência de comparabilidade ou um grande problema? Ahmed Sameer El Khatib Vol. 7 No. 13 1,522

Editorial indicators: OJS editorial statistics for submissions in the period (rates consider only submissions that already have a final decision). Accesses: OJS usage statistics (COUNTER, robots and double clicks excluded) — abstract views and PDF downloads.