{"title":"1983-2021年“税收合规”学术研究的文献计量Mapping调查","authors":"A. Tekin, Özlem SÖKMEN GÜRÇAM","doi":"10.47478/lectio.1317782","DOIUrl":null,"url":null,"abstract":"“Tax Compliance” is the fulfillment of tax obligations by taxpayers on time and in accordance with tax laws. “Tax Compliance” aims to ensure that taxpayers pay their taxes in full. The literature about the “Tax Compliance” notion tries to find answers to the question \"Why do taxpayers pay taxes or why do they not want to pay taxes.\" \nThe aim of this article is the bibliometric analysis of academic studies on “Tax Compliance”. This research covers academic studies published on “Tax Compliance” between 1983-2021 and indexed in the Web of Science (WoS) database. This study–aiming to guide future studies–examines previous research on “Tax Compliance” with bibliometric mapping. In the WoS database, the number of studies on “Tax Compliance” published between 1983-2021 was 585. The majority of the studies were articles mostly written in English. The most productive countries in “Tax Compliance” publications were America, England, Australia, and Austria. The “Tax Compliance” studies conducted by multidisciplinary authors from various countries steadily grow. For future research, the current study recommends using multiple databases and including more fields in search queries.","PeriodicalId":32852,"journal":{"name":"Lectio Socialis","volume":"44 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Investigation of Academic Studies on “Tax Compliance” published between 1983-2021, using Bibliometric Mapping\",\"authors\":\"A. Tekin, Özlem SÖKMEN GÜRÇAM\",\"doi\":\"10.47478/lectio.1317782\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"“Tax Compliance” is the fulfillment of tax obligations by taxpayers on time and in accordance with tax laws. “Tax Compliance” aims to ensure that taxpayers pay their taxes in full. The literature about the “Tax Compliance” notion tries to find answers to the question \\\"Why do taxpayers pay taxes or why do they not want to pay taxes.\\\" \\nThe aim of this article is the bibliometric analysis of academic studies on “Tax Compliance”. This research covers academic studies published on “Tax Compliance” between 1983-2021 and indexed in the Web of Science (WoS) database. This study–aiming to guide future studies–examines previous research on “Tax Compliance” with bibliometric mapping. In the WoS database, the number of studies on “Tax Compliance” published between 1983-2021 was 585. The majority of the studies were articles mostly written in English. The most productive countries in “Tax Compliance” publications were America, England, Australia, and Austria. The “Tax Compliance” studies conducted by multidisciplinary authors from various countries steadily grow. For future research, the current study recommends using multiple databases and including more fields in search queries.\",\"PeriodicalId\":32852,\"journal\":{\"name\":\"Lectio Socialis\",\"volume\":\"44 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-07-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Lectio Socialis\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47478/lectio.1317782\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Lectio Socialis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47478/lectio.1317782","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
纳税合规是指纳税人按照税法的规定,按时履行纳税义务。“税务合规”旨在确保纳税人全额缴纳税款。关于“税收合规”概念的文献试图找到“纳税人为什么纳税或为什么他们不想纳税”这个问题的答案。本文的目的是对“税收合规”的学术研究进行文献计量分析。本研究涵盖了1983-2021年间发表的关于“税收合规”的学术研究,并被Web of Science (WoS)数据库收录。本研究运用文献计量学的方法,对以往关于“税务合规”的研究进行考察,以期指导未来的研究。在WoS数据库中,1983-2021年间发表的关于“税收合规”的研究有585篇。大多数研究都是用英语写的文章。在“税收合规”出版物中,生产力最高的国家是美国、英国、澳大利亚和奥地利。各国多学科作者开展的“税收合规”研究稳步增长。对于未来的研究,目前的研究建议使用多个数据库,并在搜索查询中包含更多字段。
Investigation of Academic Studies on “Tax Compliance” published between 1983-2021, using Bibliometric Mapping
“Tax Compliance” is the fulfillment of tax obligations by taxpayers on time and in accordance with tax laws. “Tax Compliance” aims to ensure that taxpayers pay their taxes in full. The literature about the “Tax Compliance” notion tries to find answers to the question "Why do taxpayers pay taxes or why do they not want to pay taxes."
The aim of this article is the bibliometric analysis of academic studies on “Tax Compliance”. This research covers academic studies published on “Tax Compliance” between 1983-2021 and indexed in the Web of Science (WoS) database. This study–aiming to guide future studies–examines previous research on “Tax Compliance” with bibliometric mapping. In the WoS database, the number of studies on “Tax Compliance” published between 1983-2021 was 585. The majority of the studies were articles mostly written in English. The most productive countries in “Tax Compliance” publications were America, England, Australia, and Austria. The “Tax Compliance” studies conducted by multidisciplinary authors from various countries steadily grow. For future research, the current study recommends using multiple databases and including more fields in search queries.