Abstract
This study revisits research on Taxation and Foreign Direct Investments (FDI), highlighting their critical impact on economic growth and technological advancement in transitioning economies. Utilizing bibliometric analysis through the Proknow-C method, it delves into how taxation shapes FDI. The focus is on key areas such as determinants, countries, institutions, and incentives. It specifically acknowledges the scholarly contributions of Devereux M. P. among others. The study exposes the intricate dynamics between taxation and FDI, aiming to broaden the understanding and inform future research, with profound implications for developing effective policy-making in emerging economies.