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Exploring the Landscape of Corporate Tax Reforms: A Comprehensive Bibliometric Analysis

Vol 10 , Issue 2 , July - December 2023 | Pages: 71-86 | Research Paper  

 
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https://doi.org/10.17492/jpi.vision.v10i2.1022305

Published Online: December 10, 2023


Author Details ( * ) denotes Corresponding author

1. * Arjuna Kumar Maharana, PhD Scholar, commerce, Gangadhar Meher University, Sambalpur, Orissa, India (arjunakumarmaharana506@gmail.com)
2. Priyabrata Panda, Assistant Professor, Commerce, Gangadhar Meher University, sambalpur, Orissa, India (pandapriyabrata@rocketmail.com)

The study of corporate tax reforms and their impact has been an area of great research interest not only for scholars but also for practitioners and policymakers. It is important to study and explore the research papers published in this regard to know the problems associated with it and the way forward. This paper provides a bibliometric analysis of corporate tax reforms for a better understanding of the area. This research aims at identifying the scholarly production, most cited authors, most cited articles, most productive journals, and most productive countries. The analysis begins with the identification of research articles from the Dimension database for the period from 2001 to 2022(March). This paper also discusses the gap in knowledge and the findings of the study are helpful in giving the right direction to researchers who want to research more in this field.

Keywords

Corporate Tax Reforms; Bibliometric Analysis; Corporate Tax; Co-citation Analysis

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