IDEAS home Printed from https://ideas.repec.org/a/rnd/arimbr/v16y2024i2p86-98.html
   My bibliography  Save this article

Analyzing the Research Landscape on Digital Tax: A Bibliometric Analysis of Digital Tax Worldwide

Author

Listed:
  • Siti Nasuha Muhmad
  • Nor Haliza Che Hussain
  • Noor Emilina Mohd Nasir

Abstract

The emergence of the digital economy has fundamentally changed traditional business models and tax frameworks. The digital services tax has been proposed as a strategic measure to address the taxation challenges posed by large digital businesses. This study uses a bibliometric analysis to examine the research environment related to the digital services tax. By analyzing articles published in the Scopus database between 2001 and 2023, this study investigates publication patterns, identifies prominent authors and institutions, and explores citation metrics. The study provides insight into the scientific discussion on the digital services tax, including the network on the co-occurrence of keywords, using VOSviewer. The data shows that scholars from all over the world have published 158 articles. According to the data, 107 of the 158 published documents (67.72%) come from articles as a source type. The data also shows that more than two-thirds of all articles originate from the social sciences. The article written by Mpofu from Zimbabwe ranked first in terms of dissemination and was cited a total of 17 times by academics. The keyword trends were also used to identify further research topics for this theme. This study provides valuable insights into the academic discourse on the digital services tax, including the global research focus, leading academics, and influential institutions. This comprehensive examination of the intellectual framework for the study of digital services tax provides valuable guidance for future research endeavors and ultimately contributes to a deeper understanding of the evolving landscape of digital taxation.

Suggested Citation

  • Siti Nasuha Muhmad & Nor Haliza Che Hussain & Noor Emilina Mohd Nasir, 2024. "Analyzing the Research Landscape on Digital Tax: A Bibliometric Analysis of Digital Tax Worldwide," Information Management and Business Review, AMH International, vol. 16(2), pages 86-98.
    • Handle: RePEc:rnd:arimbr:v:16:y:2024:i:2:p:86-98
    DOI: 10.22610/imbr.v16i2(I).3792
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/3792/2510
    Download Restriction: no
    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/3792
    Download Restriction: no
    File URL: https://libkey.io/10.22610/imbr.v16i2(I).3792?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Donthu, Naveen & Kumar, Satish & Mukherjee, Debmalya & Pandey, Nitesh & Lim, Weng Marc, 2021. "How to conduct a bibliometric analysis: An overview and guidelines," Journal of Business Research, Elsevier, vol. 133(C), pages 285-296.
    2. Kwakye Boateng & Kwame Bosiako Omane-Antwi & Yaw Ndori Queku, 2022. "Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2150117-215, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jan Wiers & Didier Chabaud, 2022. "Bibliometric analysis of immigrant entrepreneurship research 2009–2019," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 12(1), pages 441-464, December.
    2. Katherin Carrera-Silva & Olga Maritza Rodríguez Ulcuango & Paula Abdo-Peralta & Ángel Gerardo Castelo Salazar & Carmen Amelia Samaniego Erazo & Diego Haro Ávalos, 2024. "Beyond the Financial Horizon: A Critical Review of Social Responsibility in Latin American Credit Unions," Sustainability, MDPI, vol. 16(18), pages 1-23, September.
    3. Yucheng Zhang & Zhiling Wang & Lin Xiao & Lijun Wang & Pei Huang, 2023. "Discovering the evolution of online reviews: A bibliometric review," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-22, December.
    4. Tajana Čop & Mario Njavro, 2022. "Application of Discrete Choice Experiment in Agricultural Risk Management: A Review," Sustainability, MDPI, vol. 14(17), pages 1-17, August.
    5. Migliavacca, Milena & Goodell, John W. & Paltrinieri, Andrea, 2023. "A bibliometric review of portfolio diversification literature," International Review of Financial Analysis, Elsevier, vol. 90(C).
    6. Shuangqing Sheng & Wei Song & Hua Lian & Lei Ning, 2022. "Review of Urban Land Management Based on Bibliometrics," Land, MDPI, vol. 11(11), pages 1-25, November.
    7. Gour Gobinda Goswami & Tahmid Labib, 2022. "Modeling COVID-19 Transmission Dynamics: A Bibliometric Review," IJERPH, MDPI, vol. 19(21), pages 1-19, October.
    8. Dzintra Atstāja & Kevin Wilclif Mukem, 2024. "Sustainable Supply Chain Management in the Oil and Gas Industry in Developing Countries as a Part of the Quadruple Helix Concept: A Systematic Literature Review," Sustainability, MDPI, vol. 16(5), pages 1-18, February.
    9. Das, Kallol & Patel, Jayesh D. & Sharma, Anuj & Shukla, Yupal, 2023. "Creativity in marketing: Examining the intellectual structure using scientometric analysis and topic modeling," Journal of Business Research, Elsevier, vol. 154(C).
    10. Majda Ćesić & Katarina Rogulj & Jelena Kilić Pamuković & Andrija Krtalić, 2024. "A Systematic Review on Fuzzy Decision Support Systems and Multi-Criteria Analysis in Urban Heat Island Management," Energies, MDPI, vol. 17(9), pages 1-41, April.
    11. Ying Liang & Wei Song, 2022. "Ecological and Environmental Effects of Land Use and Cover Changes on the Qinghai-Tibetan Plateau: A Bibliometric Review," Land, MDPI, vol. 11(12), pages 1-23, November.
    12. Luiz Almeida & Ana Soares & Pedro Moura, 2023. "A Systematic Review of Optimization Approaches for the Integration of Electric Vehicles in Public Buildings," Energies, MDPI, vol. 16(13), pages 1-26, June.
    13. Lanzalonga Federico & Chmet Federico & Petrolo Basilio & Brescia Valerio, 2023. "Exploring Diversity Management to Avoid Social Washing and Pinkwashing: Using Bibliometric Analysis to Shape Future Research Directions," Journal of Intercultural Management, Sciendo, vol. 15(1), pages 41-65, March.
    14. Satish Kumar & Filomena Maggino & Raj V. Mahto & Riya Sureka & Leonardo Salvatore Alaimo & Weng Marc Lim, 2022. "Social Indicators Research: A Retrospective Using Bibliometric Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 162(1), pages 413-448, July.
    15. Hutchinson, Mark C. & Lucey, Brian, 2024. "A bibliometric and systemic literature review of biodiversity finance," Finance Research Letters, Elsevier, vol. 64(C).
    16. Iveta Musilová & Jiří Dvořák & Jaroslav Jánský & Vladimír Bolek, 2023. "Trends in Performance Research in Relation to Business Strategy: Bibliometric Analysis and Text Mining," Central European Business Review, Prague University of Economics and Business, vol. 2023(3), pages 143-174.
    17. Théodore Nikiema & Eugène C. Ezin & Sylvain Kpenavoun Chogou, 2023. "Bibliometric Analysis of the State of Research on Agroecology Adoption and Methods Used for Its Assessment," Sustainability, MDPI, vol. 15(21), pages 1-18, November.
    18. Anup Kumar & Santosh Kumar Shrivastav & Avinash K. Shrivastava & Rashmi Ranjan Panigrahi & Abbas Mardani & Fausto Cavallaro, 2023. "Sustainable Supply Chain Management, Performance Measurement, and Management: A Review," Sustainability, MDPI, vol. 15(6), pages 1-25, March.
    19. Sabina Kordana-Obuch & Michał Wojtoń & Mariusz Starzec & Beata Piotrowska, 2023. "Opportunities and Challenges for Research on Heat Recovery from Wastewater: Bibliometric and Strategic Analyses," Energies, MDPI, vol. 16(17), pages 1-36, September.
    20. Lin Hu & Qinghai Chen & Tingting Yang & Chuanjian Yi & Jing Chen, 2024. "Visualization and Analysis of Hotspots and Trends in Seafood Cold Chain Logistics Based on CiteSpace, VOSviewer, and RStudio Bibliometrix," Sustainability, MDPI, vol. 16(15), pages 1-22, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnd:arimbr:v:16:y:2024:i:2:p:86-98. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/imbr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.