Indicators and Metrics

The Revista de Direito Contábil Fiscal publishes on this page its editorial activity and access indicators, as a form of accountability to authors, reviewers, readers and indexers. The data are drawn from the journal’s OJS statistics and presented by year; select a year to view the corresponding period.

Editorial activity: submissions received and published, acceptance and rejection rates (with and without peer review), time to first editorial decision and average time to publication. Rates consider only submissions from the period that already have a final decision.

Access: total article accesses (abstract views and PDF downloads) and the ten most read articles of the year, counted according to the COUNTER standard, which excludes robots and double clicks.

The indicators 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).

 

2024

Period: –

  • 87 Submissions Received
  • 88% Acceptance Rate
  • 13% Rejection Rate
  • 5% Rejection Rate without Review
  • 8% Rejection Rate after Review
  • 148 days Average Time to Publication
  • 51 days Days to First Editorial Decision
  • 46 Submissions Published
  • 23,582 Article Accesses

Most read articles in 2024

# Article title Authors Issue Total accesses
1 A NÃO CUMULATIVIDADE DO IVA-DUAL (CBS E IBS) PREVISTA NA PROPOSTA DE REFORMA TRIBUTÁRIA Antônio Machado Guedes Alcoforado No. 49 1,564
2 O IBS E A PERSPECTIVA DE GUERRA FISCAL ENTRE OS MUNICÍPIOS João Hélio de Farias Moraes Coutinho, Raymundo Juliano Feitosa, Rogério Salviano Alves No. 50 613
3 IMPOSTOS SOBRE CONSUMOS NOCIVOS: ENTRE A SAÚDE PÚBLICA E O RISCO DE PROTECIONISMO DISFARÇADO Antonio Lopo Martinez No. 49 606
4 O IMPACTO DOS IMPOSTOS SOBRE TERRITÓRIO RURAL E PRODUTOS INDUSTRIALIZADOS SOBRE O VOLUME MONETÁRIO DAS EXPORTAÇÕES DO SETOR AGROPECUÁRIO MATO-GROSSENSE (2015-2022) Adriane do Nascimento, Victor José Rocha de Lima No. 49 551
5 A UNIFICAÇÃO DA TRIBUTAÇÃO SOBRE O CONSUMO: A EXPERIÊNCIA INTERNACIONAL E OS DESAFIOS DO MODELO IVA NO FEDERALISMO Lina Braga Santin Cooke No. 49 506
6 PRESCRIÇÃO INTERCORRENTE E INFRAÇÕES ADUANEIRAS: ENSAIO SOBRE A AUTONOMIA DA RELAÇÃO JURÍDICA ADUANEIRA E DA OBRIGAÇÃO TRIBUTÁRIA Solon Sehn No. 49 463
7 AMORTIZAÇÃO DE OUTORGA EM CONCESSÕES PÚBLICAS – DEDUTIBILIDADE PARA FINS DE IRPJ E CSLL Renato Nunes, Lucas Barducco No. 48 419
8 A REFORMA TRIBUTÁRIA E OS INCENTIVOS FISCAIS DA ZONA FRANCA DE MANAUS Diego Francivan dos Santos Chaar, Carlos Alberto de Moraes Ramos Filho No. 50 413
9 A INTER-RELAÇÃO ENTRE CONTABILIDADE E DIREITO TRIBUTÁRIO A PARTIR DO ATIVO Edison Carlos Fernandes, Jorge Guilherme Moreira No. 49 378
10 A REFORMA TRIBUTÁRIA DO CONSUMO SOB UMA PERSPECTIVA DE GÊNERO Lana Borges No. 50 372

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.