Gelir Vergisi Araştırmalarında Eğilimler ve Kümelenmeler: Bibliyometrik Bir Çalışma

Öz

Gelir vergisi; bir ekonomide politikacılar, akademisyenler ve vergi mükellefleri olmak üzere vergiye taraf olan tüm kesimler açısından oldukça önemli bir konudur. Bu bibliyometrik analiz, gelir vergisi konusunda yapılan yayınların eğilimlerini, en çok atıf alan makaleleri ve makale kümelerini analiz ederek bu konuda çalışılan araştırmalara genel bir bakış sağlamayı amaçlamaktadır. Bu çalışmada, 1975'ten 2022'ye kadar İngilizce dilinde Web of Science veri tabanında yayınlanmış gelir vergisi konulu makaleler araştırma sürecine dahil edilmiştir. Dahil edilen makaleler üzerinde ortak atıf analizi ve küme analizi yapmak için VOSviewer programı kullanılmıştır. Ayrıca makalelerin yayın yılına göre dağılımını göstermek için bir histogram oluşturulmuştur. Araştırma sürecinde, çalışmaya dahil edilme kriterlerini karşılayan, konu ile alakalı 2.018 makale tespit edilmiştir. 1975-2022 yılları arasında gelir vergisi konusunda yapılan çalışmaların yaklaşık %44’ünün son on yılda (2011-2021) yayınlandığı görülmüştür. Ortak küme analizi neticesinde; vergi politikası, vergi uyumluluğu, vergi kaçakçılığı, vergi idaresi, vergilendirme ve iş dünyası ile vergilendirme ve muhasebe alanlarına ilişkin altı makale kümesi belirlenmiştir. Vergi politikaları konusunda hazırlanmış çalışmalar; makale sayıları, makale başına ortalama atıf ve toplam atıf sayıları bakımından ilk sıradadır. Bu çalışmanın amacı; gelir vergisi araştırmalarını ortaya koyarak, literatürdeki önemli eğilimler ile temaları vurgulamaktır. Son on yılda yapılan yayınlardaki artış, gelir vergisinin önemli bir araştırma konusu olduğunu bizlere göstermektedir. Belirli makale kümelerinin tanımlanması; araştırmacıların ve politika yapıcıların daha az ilgi gösterdiği dolayısıyla daha fazla araştırmaları gereken bu alanlara yönelmelerine yardımcı olabilir. Genel olarak, bu çalışma gelir vergisi araştırmalarına ilişkin değerli bilgiler sunmakta ve bu alanda gelecekte yapılacak araştırmalara ışık tutabilme potansiyeli taşımaktadır.

Anahtar Kelimeler

• Gelir vergisi
• Bibliyometrik analiz
• Ortak atıf analizi
• Vergi politikası
• Araştırma trendleri

Trends and Clusters in Income Tax Research: A Bibliometric Study

Abstract

Income tax is a very important issue for all parties involved in taxation in an economy, including politicians, academics, and taxpayers. This bibliometric analysis aims to provide an overview of income tax-related research by analyzing trends of income tax-related publications and most cited articles and article clusters. In this study, articles on income tax published in English in the Web of Science database from 1975 to 2022 were included in the research process. The VOSviewer program was used to perform co-citation analysis and cluster analysis on the included articles. Additionally, a histogram was created showing the distribution of articles according to publication years. During the research process, 2,018 articles were identified that met the inclusion criteria for the study on the subject. It is seen that approximately 44% of the studies on income tax conducted between 1975-2022 were published in the last ten years (2011-2021). As a result of common cluster analysis, six groups of articles were identified in the areas of tax policy, tax compliance, tax evasion, tax administration, taxation and business, and taxation and accounting. Studies prepared regarding tax policies rank first in terms of number of articles, average citations per article, and total number of citations. The purpose of this study present income tax research and highlight important trends and themes in the literature. The increase in publications in the last decade shows us that income tax is an important research topic. Identification of specific clusters of articles could help researchers and policymakers focus on those areas that have received less attention. Therefore, we need more research. Overall, this study provides valuable information regarding income tax research and has the potential to shed light on future research in this field.

Keywords

• Income Tax
• Bibliometric Analysis
• Co-Citation Analysis
• Tax Policy
• Research Trends

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