Visual Analysis of the Research Status, Hotspots, and Trends in China's VAT Credit Refunds Using CiteSpace

Jingjing Gao () and Shenghui Li ()
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Jingjing Gao: South China University of Technology
Shenghui Li: South China University of Technology

A chapter in Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024), 2024, pp 1050-1057 from Springer

Abstract: Abstract The VAT credit refunds policy has played a vital role in fostering the development of enterprises and ensuring the stabilization of economic operations. Current academic research focus on the impact and future development of policies, but there is a lack of comprehensive and objective analysis in this area. This paper uses CiteSpace bibliometric tool to analyze 246 pieces of literature extracted from the China National Knowledge Infrastructure (CNKI)as the research samples, spanning the period from 2019 to October 2023. A visual analysis is conducted, involving the literature's chronology, authors and institutions, research hotspots, and prevailing research trends. The results show that the research outcomes in the field of VAT credit refunds are relatively rich and the research hotspots can be divided into three major categories. Although there are certain issues at this stage, the future research still has considerable room for development.

Keywords: VAT credit refunds; bibliometric analysis; Citespace (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-459-4_117

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DOI: 10.2991/978-94-6463-459-4_117

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