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

Author

Listed:
  • Liliana Barbu

    (Department of Finance and Accounting, Faculty of Economic Sciences, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania)

  • Diana Marieta Mihaiu

    (Department of Finance and Accounting, Faculty of Economic Sciences, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania)

  • Radu-Alexandru Șerban

    (Department of Management, Marketing and Business Administration, Faculty of Economic Sciences, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania)

  • Alin Opreana

    (Department of Management, Marketing and Business Administration, Faculty of Economic Sciences, Lucian Blaga University of Sibiu, 550024 Sibiu, Romania)

Abstract

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.

Suggested Citation

  • Liliana Barbu & Diana Marieta Mihaiu & Radu-Alexandru Șerban & Alin Opreana, 2022. "Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization," Sustainability, MDPI, vol. 14(2), pages 1-36, January.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:2:p:1043-:d:726920
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    Citations

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    Cited by:

    1. Renyan Mu & Nigatu Mengesha Fentaw & Lu Zhang, 2022. "The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia," Sustainability, MDPI, vol. 14(10), pages 1-22, May.
    2. Marian Socoliuc & Gabriela Brînzaru, 2023. "The Role Of Tax Optimization In The Current Economic Context - A Bibliometric And Meta-Analysis Approach," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 138-150, June.
    3. Xirui Li & Junqi Tang & Weidong Li & Qingmin Si & Xinyao Guo & Linqing Niu, 2023. "A Bibliometric Analysis and Visualization of Aviation Carbon Emissions Studies," Sustainability, MDPI, vol. 15(5), pages 1-20, March.
    4. Jiaqi Xie & Guangqi Zhang & Yuling Li & Xiyu Yan & Lipeng Zang & Qingfu Liu & Danmei Chen & Mingzhen Sui & Yuejun He, 2023. "A Bibliometric Analysis of Forest Gap Research during 1980–2021," Sustainability, MDPI, vol. 15(3), pages 1-16, January.
    5. ȚÎMBALARI Carolina & HERCIU Mihaela, 2023. "The Synergy Between Culture And Competitiveness: A Bibliometric Analysis," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 18(2), pages 303-319, August.
    6. Chun-Yu Lin & Gui-Lin Dai & Su Wang & Xiu-Mei Fu, 2022. "The Evolution of Green Port Research: A Knowledge Mapping Analysis," Sustainability, MDPI, vol. 14(19), pages 1-25, September.

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