Investigating the status of scientific products and the co-occurrence of keywords in the field of tax Based on Web of Science Indexed Papers

Document Type : Research Paper

Author

Ph.D. Student, Department of Accounting, Faculty of Social Sci-ences & Economics, Alzahra university,Tehran, Iran.

Abstract

Purpose:Bibliometrics is one of the key areas of scientometric. Bibliometrics is very useful for organizing information in a particular discipline. The main purpose of this study is to investigate the status of scientific productions and identify key areas of tax using the co-occurrence of keywords.
Methodology: In this study, the Web of Science database was used to collect research data. The VOS Viewer Software was also used to draw a map of the co-occurrence of keywords. Papers, countries, and the top journals on the subject of tax were identified. Key tax issues were identified using Co-word analysis.
Findings: The results showed that the Journal of taxation has published the most tax articles. The Journal of Public Economics has the most citations. The United States has the most articles in this field. The most important topics were taxation, tax evasion, tax competition, tax avoidance, and tax reforms.
Conclusion: The results showed that the general trend of publication of articles is upward and the highest number of articles is published in 2019. The results also show that the trend of publication of articles by Iranian researchers at the international level is low, so more attention should be paid to improve the status of Iran at the international level.

Keywords

References

احمدی، حمید و عصاره، فریده (1396). مروری بر کاربردهای هم‌واژگانی. فصلنامه مطالعات ملی کتابداری و سازمان‌دهی اطلاعات، 28 (1)، 125-145.
خانزادی، آزاد؛ حیدریان، مریم و مرادی، سارا. (1393). بررسی و تحلیل نقش و اثرات درآمدهای مالیاتی بر توزیع درآمد و توسعه انسانی (مطالعه موردی کشور ایران). فصلنامه اقتصاد مقداری (بررسی‌های اقتصادی سابق)، 11 (4)، 158 -135.
سلیمانی امیری، غلامرضا؛ محمودخانی، مهناز و احمدی، ریحانه. (1398). نقش بلاک چین در فرایند حسابرسی: نگاهی بر نقشه علمی مقالات بلاک چین در پایگاه اسکوپوس. هفدهمین همایش ملی حسابداری ایران، قم، ایران.
مهشیدی، کیهان و رفیعی‌مقدم، فریده. (1396). تحلیل محتوای پایان‌نامه‌های مالیاتی موجود در کتابخانه سازمان امور مالیاتی کشور (طی سال‌های 1393-1389)، پژوهشنامه علم‌سنجی، 3 (1)، 97-108.
نوبخت، یونس. (1398). مطالعه علم‌سنجی تولیدات علمی پژوهشنامه مالیات، مطالعات دانش‌شناسی، 5 (18)، 33-54.
ابراهیم‌زاده، صنم؛ رضایی شریف‌آبادی، سعید؛ کربلا آقایی کامران، معصومه. (1398). بررسی وضعیت تولیدات علمی و ترسیم نقشه هم‌رخدادی واژگان حوزه رفتار اطلاع‌یابی مشارکتی بر اساس مقالات نمایه‌شده در پایگاه وب علوم. پژوهش‌نامه علم‌سنجی، 5 (9), 185-202.
Bonilla, C. A., Merigó, J. M., & Torres-Abad, C. (2015). Economics in Latin America: a bibliometric analysis. Scientometrics, 105(2), 1239-1252.
Góngora Orjuela, A. (2010). The Importance of Bibliometric Studies. The Orinoquia Case. ORINOQUIA, 14(2), 121-122.
GÜNAY, H.F. and Yardımcıoğlu, F., (2018). Bibliometric Analysis of the Journal Annals of Economics and Finance for the period 2000-2017. 5th International Congress on Political, Economic and Social Studies (ICPESS), 26-29 October 2018
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of accounting and Economics, 50(2-3), 127-178.
Khodabandelou, R., Mehran, G., & Nimehchisalem, V. (2018). A Bibliometric Analysis of 21st Century Research Trends in Early Childhood Education. Revista Publicando, 5, 137-163.
Merigó, J. M., & Yang, J. B. (2017). Accounting research: a bibliometric analysis. Australian Accounting Review, 27(1), 71-100.
Merigó.J.M. (2014).Bibliometric Analysis in Financial Research.2014 IEEE Conference on Computational Intelligence for Financial Engineering & Economics (CIFEr)
Nevzorova, E. N., Bobek, S., Kireenko, A. P., & Sklyarov, R. A. (2016). Tax evasion: the discourse among government, business and science community based on bibliometric analysis. Journal of Tax Reform, 2(3), 227-244.
Nevzorova, E. N., Kireenko, A. P., & Sklyarov, R. A. (2017). Bibliometric analisis of the literature on tax evasion in Russia and foreign countries. Journal of Tax Reform, 3(2), 115-130.
Ritzhaupt, A. D., Stewart, M., Smith, P., & Barron, A. E. (2010). An investigation of distance education in North American research literature using co-word analysis. The International Review of Research in Open and Distributed Learning, 11(1), 37-60.
Rodrigues, S.P., van Eck, N.J., Waltman, L., Jansen, F.W., 2014. Mapping patient safety: a large-scale literature review using bibliometric visualisation techniques. BMJ Open 4 (3).
Schaltegger, S., Gibassier, D., & Zvezdov, D. (2013). Is environmental management accounting a discipline? A bibliometric literature review. Meditari Accountancy Research, 21(1), 4-31.
van Nunen, K., Li, J., Reniers, G., & Ponnet, K. (2018). Bibliometric analysis of safety culture research. Safety science, 108, 248-258.
Wang, B., Pan, S. Y., Ke, R. Y., Wang, K., & Wei, Y. M. (2014). An overview of climate change vulnerability: a bibliometric analysis based on Web of Science database. Natural Hazards, 74(3), 1649-1666.
Web of Science. (2020). Retrieved from the Web of Science,2020
Yang, L., Chen, Z., Liu, T., Gong, Z., Yu, Y., Wang, J., 2013. Global trends of solid waste research from 1997 to 2011 by using bibliometric analysis. Scientometrics 96, 133–146.
Zhang, K., Wang, Q., Liang, Q. M., & Chen, H. (2016). A bibliometric analysis of research on carbon tax from 1989 to 2014. Renewable and Sustainable Energy Reviews, 58, 297-310.
Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429-472.
 

Files

Share

How to cite

Statistics