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Bibliometric Analysis of Research on Tax Compliance from 1989-2023

Vol 11 , Issue 1 , January - June 2024 | Pages: 129-158 | Review paper  

 
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https://doi.org/10.17492/jpi.vision.v11i1.1112408


Author Details ( * ) denotes Corresponding author

1. * Honey Cleetus, Research Scholar, Department of Commerce, St. Peter's College, Ernakulam, Kerala, India (honeycleetus@gmail.com)

Tax compliance is a crucial aspect for both developing and developed countries. It has led to an increasing number of publications in the field, making it imperative for researchers to delve into this matter. The analysis uncovers publication trends, identifies key authors, productive countries and institutions, and highlights influential journals in this area. This research utilizes bibliometric analysis to examine the interconnections among documents related to tax compliance. Initially, 993 documents from various categories were gathered from the Thompson Reuters Web of Science Core Collection database. Bibliometric analysis was then conducted using a combination of VOSviewer, Bibliometrix, and Biblioshiny from R. The study's outcomes shed light on publication patterns, network analysis of co-authorship, co-citation, keyword co-occurrence, and bibliographic coupling. This study deepens our understanding of tax compliance research, provides valuable insights into the current research landscape, and is a valuable reference for future investigations in this field.

Keywords

Web of Science; Bibliometric Analysis; Tax Compliance; VOSviewer; RStudio

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