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Journals / Lectio Socialis / 2023 / Cilt: 7 Sayı: 2

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

Ahmet TEKİN
Özlem SÖKMEN GÜRÇAM
Pages
57–66
Publication Date
2023-07-30
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

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.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Tax Compliance refers to the timely and lawful fulfillment of tax obligations by taxpayers to ensure full tax payment.
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Key Findings & Data: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.
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Conclusion & Impact: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.
🔬Design:Research Article
📍Scope:2021 Verileri
⚙️Variables:Tax Compliance · Bibliometric Mapping · Web of Science (WoS)

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.

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Cite This Article

TEKİN, A., GÜRÇAM, Ö. S. (2023). Bibliometric Investigation of Academic Studies on “Tax Compliance” Published between 1983-2021. Lectio Socialis, Cilt: 7 Sayı: 2, 57–66. https://ajindex.com/articles/957675

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