Accounting research and tax reform: what will tomorrow be like?

Resumo

Objective: To highlight the central elements of the Tax Reform (Complementary Law No. 214 of 2025), identify avenues for research in accounting and taxation, and demonstrate how changes in the Brazilian tax system can guide academic agendas.
Method: The study is based on a retrospective of Brazilian and international accounting and taxation research between 1925 and 2025, using data from the Web of Science. A total of 5,592 global and 88 Brazilian articles related to tax avoidance, tax evasion, and tax aggressiveness were mapped. VOSviewer was employed to generate density maps, thematic clusters, and co-authorship networks.
Results: The findings show significant growth in taxation research worldwide after 2000 and, in Brazil, after the convergence of accounting standards with international ones. Methodological limitations persist, including a strong focus on publicly traded companies and low international engagement. The Tax Reform creates a favorable environment for expanding research into topics such as price formation, sectoral impacts, governance, information systems, international taxation, and compliance costs.
Contributions: The editorial proposes a research agenda aligned with tax transformations and the needs of accounting and professional practice, reinforcing the role of academia in knowledge development and in strengthening dialogue with the market and society.