Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization

Sustainability

Diana Marieta Mihaiu¹  Liliana Barbu¹  Alin Opreana²  Radu-Alexandru Șerban² 

[1] Department of Finance and Accounting, Faculty of Economic Sciences, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania;Department of Management, Marketing and Business Administration, Faculty of Economic Sciences, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania;

关键词: bibliometric analysis;    optimal taxation;    tax optimization;    CiteSpace;   

DOI  :  10.3390/su14021043

来源: DOAJ

【 摘 要 】

The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was to examine and map the optimal taxation research thematic structure by using bibliometric analysis. The analysis was carried out with the CiteSpace software on publications indexed by Web of Science (WoS) between 1975 and 2021. This document offers an actual bibliometric analysis of the current research climate in terms of optimal taxation, based on the following aspects: (1) descriptive characteristics of publication outputs (distribution by years, authors, countries, journals); (2) collaboration analysis of authors, institutions, and countries; (3) co-citation analysis of cited journals, cited authors, and cited references; and (4) keywords’ co-occurrence analysis. We constructed a knowledge map about optimal taxation research to provide a wide visual brief of the actual research in the domain of optimal tax policy. The current study adds knowledge by presenting the state of the art of the most significant studies published in the field of optimal taxation research.

【 授权许可】

Unknown