Bibliometric Investigation of Academic Studies on “Tax Compliance” Published between 1983-2021-Reference-Cited by-同舟云学术

Bibliometric Investigation of Academic Studies on “Tax Compliance” Published between 1983-2021

Published:2023-07-30 Issue:2 Volume:7 Page:57-66
ISSN:2602-2443
Container-title:Lectio Socialis
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Author:

TEKİN Ahmet¹^ORCID,SÖKMEN GÜRÇAM Özlem²^ORCID

Affiliation:

1. ESKISEHIR OSMANGAZI UNIVERSITY

2. IĞDIR ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ

Abstract

Tax Compliance refers to the timely and lawful fulfillment of tax obligations by taxpayers to ensure full tax payment. Understanding the factors influencing taxpayers' decisions to comply with tax laws is a central topic in the literature. This article presents a bibliometric analysis of academic research on Tax Compliance, covering studies published between 1983 and 2021 and indexed in the Web of Science (WoS) database. The analysis aims to provide insights and guidance for future research in this area. A total of 585 studies on Tax Compliance were identified in the WoS database, with the majority being articles primarily written in English. The United States, England, Australia, and Austria emerged as the most productive countries in terms of Tax Compliance publications. Furthermore, a notable trend is the growing number of multidisciplinary studies conducted by authors from diverse countries. To enhance future research endeavors, this study recommends exploring multiple databases and broadening search queries to include additional fields. By doing so, researchers can gain a more comprehensive understanding of Tax Compliance and its various influencing factors. This bibliometric mapping of academic studies on Tax Compliance provides a foundation for advancing knowledge and fostering informed investigations in the domain of taxation and compliance behavior.

Funder

Publisher

Istanbul Umut Hareketi Dernegi

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