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

Liliana Barbu, Diana Marieta Mihaiu, Radu-Alexandru Șerban and Alin Opreana
Additional contact information
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

Sustainability, 2022, vol. 14, issue 2, 1-36

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.

Keywords: bibliometric analysis; optimal taxation; tax optimization; CiteSpace (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
https://www.mdpi.com/2071-1050/14/2/1043/pdf (application/pdf)
https://www.mdpi.com/2071-1050/14/2/1043/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:14:y:2022:i:2:p:1043-:d:726920

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().