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).

 

2025

Period: –

  • 56 Submissions Received
  • 76% Acceptance Rate
  • 24% Rejection Rate
  • 9% Rejection Rate without Review
  • 15% Rejection Rate after Review
  • 102 days Average Time to Publication
  • 51 days Days to First Editorial Decision
  • 40 Submissions Published
  • 113,174 Article Accesses

Most read articles in 2025

# 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 2,480
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 1,844
3 REFLEXÕES SOBRE O CONTENCIOSO JUDICIAL DO IBS E DA CBS Ana Carolina Ali Garcia, Alexandre Aboud No. 51 1,462
4 O CRITÉRIO MATERIAL DO IBS E DA CBS E OS HONORÁRIOS DE SUCUMBÊNCIA Antonio Carlos F. de Souza Junior No. 51 1,394
5 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 1,364
6 NEUTRALIDADE E NÃO CUMULATIVIDADE NO IBS E NA CBS Maceno Lisboa da Silva No. 51 1,281
7 A TRIBUTAÇÃO DO PIS E DA COFINS SOBRE INDENIZAÇÕES Maurício Faro, Bernardo Moreira Vol. 10 No. 38 1,256
8 REVISITANDO O PRINCÍPIO DA NEUTRALIDADE TRIBUTÁRIA – ALGUMAS CONSIDERAÇÕES CRÍTICAS André Elali No. 50 1,211
9 TRIBUTAÇÃO AMBIENTAL NO DIREITO BRASILEIRO: DAS TAXAS DE CADASTRO E FISCALIZAÇÃO AMBIENTAL À DEFESA DO MEIO AMBIENTE COMO PRINCÍPIO NORTEADOR DO SISTEMA TRIBUTÁRIO BRASILEIRO E AO IMPOSTO SELETIVO Artur Salibe, Leandro Paulsen No. 50 1,189
10 TEMA STJ N. 1.237: OS JUROS, CALCULADOS PELA TAXA SELIC, RECEBIDOS EM FACE DE REPETIÇÃO DE INDÉBITO TRIBUTÁRIO, COMPÕEM, DE FATO, A BASE DO PIS/COFINS? Marcos Aurélio Pereira Valadão, Arnaldo Sampaio de Moraes Godoy, Phillip Handow Krauspenhar No. 51 1,160

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.