 Tax planning of corporate assessees: a bibliometric study and future research directionArjuna Kumar Maharana and Priyabrata Panda International Journal of Accounting, Auditing and Performance Evaluation, 2024, vol. 20, issue 3/4, 452-466 Abstract: The paper aims to provide an extensive idea regarding the studies conducted in the field of corporate tax planning through bibliometric analysis and provides future direction to researchers who are interested in conducting research in this field. We have collected the data from the Scopus database for this study, and after filtering the data, we have analysed a few questions and explored some good results. We have used Biblioshiny software (through RStudio). The paper explored the most cited papers, the most impactful authors, the most relevant sources and the most productive countries. The study also shows the country collaboration, authors' co-citation network and keyword cooccurrence network. Other important aspects of this paper are the thematic map and thematic evolution map, which provide a good understanding of the studies in the area of tax planning. And finally, the future research direction will help the researcher choose the right way. Keywords: tax planning; tax avoidance; corporate assessees; bibliometric analysis; thematic analysis; corporate tax. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:452-466 Access Statistics for this article More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.