Bibliometric and scientometric analysis of the scientific field in taxation

Daniel Fonseca Costa (), Brenda Melissa Fonseca, Lélis Pedro Andrade and Bruno César Melo Moreira
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Daniel Fonseca Costa: Instituto Federal de Educação, Ciência e Tecnologia de Minas Gerais
Brenda Melissa Fonseca: Instituto Federal de Educação, Ciência e Tecnologia de Minas Gerais
Lélis Pedro Andrade: Instituto Federal de Educação, Ciência e Tecnologia de Minas Gerais
Bruno César Melo Moreira: Instituto Federal de Educação, Ciência e Tecnologia de Minas Gerais

SN Business & Economics, 2023, vol. 3, issue 1, 1-28

Abstract: Abstract The work aims to conduct a bibliometric and scientometric analysis on the field of research in taxation. Taxation intends to finance and maintain states, whose purpose is to regulate coexistence and social balance. A search was conducted in the web of science—main collection that returned 11,628 articles between the years 1945 and 2019. The results show four trends of studies deemed dominant: tax evasion, bunching properties, government borrowing and tax planning. The tax planning line stands out for having nine works among the twenty most cited and identified in this work. For the whole work, the author who stood out was Joel Slemrod, followed by Anthony Atkinson. Finally, it was found that the tax evasion research line is oriented to behavioral studies, also concluding that the tax planning line has a strong tendency to grow and expand in the taxation field, suggesting that there are research gaps to be filled in this trend. The work contributes in a theoretical and applied way to the scientific field of taxation by emphasizing the main works and the main authors, while showing the main research trends related to the theme and enabling the generation of innovative research on the subject.

Keywords: Taxation; Tax planning; Tax evasion; Tax avoidance (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s43546-022-00409-w

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