Bibliometric Analysis of Articles on Tax Compliance Based on Web of Science Database

Abstract

Discussions on tax compliance have been going on for a long time and the related literature continues to be enriched with the contributions of researchers from different disciplines. In this respect, tax compliance remains an interesting field of study for researchers in the future as it has been for many years. On the other hand, when the literature is examined, the number of studies that reveal the general tendencies and characteristics of tax compliance research is quite limited. The aim of this research is to make a bibliometric analysis of tax compliance studies indexed in the Web of Science database. In this direction, 829 articles published between 1982-2023 were analyzed with the "biblioshiny" package in the RStudio program. Within the scope of the analysis, various bibliometric indicators such as the most influential journals, authors, countries, cooperation status, word analysis, thematic map and evolution are presented. It has been found that the most prolific journal in the field is the Journal of Economic Psychology, and the most productive, most cited and most collaborative author is Erich Kirchler. While there has been a significant increase in the number of articles on tax compliance over the years, the thematic evolution in recent years towards “tax law”, “e-government” and “economics” are some of the other findings reached by the study. It is thought that the study will be useful in terms of revealing the general view of the tax compliance research area and guiding future research.

Keywords

• Tax Compliance
• Bibliometric Analysis
• Bibliometrix

Vergi Uyumu Konusundaki Makalelerin Web of Science Veri Tabanına Dayalı Bibliyometrik Analizi

Abstract

Vergi uyumuna yönelik tartışmalar uzun süredir devam etmekte ve ilgili yazın farklı disiplinlerden araştırmacıların katkılarıyla zenginleştirilmeye devam etmektedir. Bu yönüyle vergi uyumu uzun yıllardır olduğu gibi gelecekte de araştırmacılar için ilgi çekici bir çalışma alanı olma özelliğini korumaktadır. Buna karşın literatür incelendiğinde vergi uyumu araştırmalarının genel eğilim ve özelliklerini ortaya koyan çalışma sayısı oldukça sınırlıdır. Bu araştırmanın amacı Web of Science veri tabanında indekslenen vergi uyumu çalışmalarının bibliyometrik analizini yapmaktır. Bu doğrultuda 1982-2023 yılları arasında yayınlanmış 829 makale, RStudio programında “biblioshiny” paketiyle analiz edilmiştir. Yapılan analiz kapsamında vergi uyumu çalışma alanında yayın yapan en etkili dergiler, yazarlar, ülkeler, iş birliği durumları, kelime analizleri, tematik harita ve evrim gibi çeşitli bibliyometrik göstergeler sunulmuştur. Alandaki en üretken derginin Journal of Economic Psychology olduğu ve en üretken, en çok atıf alan ve en çok iş birliği gerçekleştiren yazarın ise Erich Kirchler olduğu tespit edilmiştir. Yıllar itibarıyla vergi uyumuna ilişkin makale sayılarında önemli bir artış ivmesi görülmekle birlikte “tax law”, “e-government” ve “economics” konularına son yıllarda yaşanan tematik evrim çalışmayla ulaşılan bazı diğer bulgular arasındadır. Çalışmanın vergi uyumu araştırma alanının genel görünümünün ortaya koyulması ve gelecek araştırmalara yol göstermesi bakımından faydalı olacağı düşünülmektedir.

Keywords

• Vergi Uyumu
• Bibliyometrik Analiz
• Bibliometrix

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