Trends and Clusters in Income Tax Research: A Bibliometric Study

Yıl 2024, Cilt: 8 Sayı: 1, 93 - 108, 28.01.2024

Gazi Sonkur

https://doi.org/10.25295/fsecon.1311940

Öz

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.

Anahtar Kelimeler

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

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

Kaynakça

• Adebisi, J. F. & Gbegi, D. O. (2013). Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria. American Journal of Humanities and Social Sciences, 1(3), 125-134.
• Aidt, T. S. & Jensen, P. S. (2009). The Taxman Tools Up: An Event History Study of The Introduction of The Personal Income Tax. Journal of Public Economics, 93(1-2), 160-175.
• Al-Frijat, Y. S. (2014). The Impact of Accounting Information Systems Used in The Income Tax Department on The Effectiveness of Tax Audit and Collection in Jordan. Journal of Emerging Trends in Economics and Management Sciences, 5(1), 19-25.
• Alm, J. (1996). What is an" Optimal" Tax System?. National Tax Journal, 49(1), 117-133.
• Alm, J. (2019). What Motivates Tax Compliance?. Journal of Economic Surveys, 33(2), 353-388.
• Alm, J., Bahl, R. & Murray, M. N. (1990). Tax Structure and Tax Compliance. The Review of Economics and Statistics, 603-613.
• Andreoni, J., Erard, B. & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860.
• Beath, J., Owen, R. F., Poyago-Theotoky, J. & Ulph, D. (2003). Optimal Incentives for Income-Generation in Universities: The Rule of Thumb for the Compton tax. International Journal of Industrial Organization, 21(9), 1301-1322.
• Blackwell, C. (2007). A Meta-Analysis of Tax Compliance Experiments. International Studies Program Working Paper, 7, 24.
• Calahorrano, L., Rebeggiani, L., Stöwhase, S. & Teuber, M. (2019). Demographic Change and Income Tax Revenues-Results from a Large Microsimulation Model for Germany. Journal of Economic Policy Reform, 22(4), 399-419.
• Chang, O. H., Nichols, D. R. & Schultz, J. J. (1987). Taxpayer Attitudes Toward Tax Audit Risk. Journal of Economic Psychology, 8(3), 299-309.
• Choi, K. (1997). Tax Policy and Tax Reform in Korea. Tax Reform in Developing Countries, 235, 233.
• Donthu, N., Kumar, S., Mukherjee, D., Pandey, N. & Lim, W. M. (2021). How to Conduct a Bibliometric Analysis: An Overview and Guidelines. Journal of Business Research, 133, 285-296.
• Enofe, A., Embele, K. & Obazee, E. P. (2019). Tax Audit, Investigation, and Tax Evasion. Journal of Accounting and Financial Management, 5(4), 47-66.
• Ermasova, N., Haumann, C. & Burke, L. (2021). The Relationship Between Culture and Tax Evasion Across Countries: Cases of the USA and Germany. International Journal of Public Administration, 44(2), 115-131.
• Ezugwu, A. E., Shukla, A. K., Agbaje, M. B., Oyelade, O. N., José-García, A. & Agushaka, J. O. (2021). Automatic Clustering Algorithms: A Systematic Review and Bibliometric Analysis of Relevant Literature. Neural Computing and Applications, 33, 6247-6306.
• Fritschy, W. (1997). A History of the Income Tax in the Netherlands. Revue Belge de Philologie et d'histoire, 75(4), 1045-1061.
• Hoynes, H., Miller, D. & Simon, D. (2015). Income, The Earned Income Tax Credit, and Infant Health. American Economic Journal: Economic Policy, 7(1), 172-211.
• Jensen, A. (2022). Employment Structure and The Rise of The Modern Tax System. American Economic Review, 112(1), 213-234.
• Kaplanoglou, G. & Rapanos, V. T. (2013). Tax and Trust: The Fiscal Crisis in Greece. South European Society and Politics, 18(3), 283-304.
• Kraus, F. (2017). The Historical Development of Income Inequality in Western Europe and the United States. The Development of Welfare States in Europe and America (187-236). Routledge.
• McNulty, J. K. (2000). Flat Tax, Consumption Tax, Consumption-Type Income Tax Proposals in The United States: A Tax Policy Discussion of Fundamental Tax Reform. California Law Review, 88, 2095.
• Mittone, L. (2006). Dynamic Behaviour in Tax Evasion: An Experimental Approach. The Journal of Socioeconomics, 35(5), 813-835.
• Mongeon, P. & Paul-Hus, A. (2016). The Journal Coverage of Web of Science and Scopus: A Comparative Analysis. Scientometrics, 106, 213-228.
• Mughal, M. M. (2012). Reasons of Tax Avoidance and Tax Evasion: Reflections from Pakistan. Journal of Economics and Behavioral Studies, 4(4), 217-222.
• Nagel, H., Huber, L. R., Van Praag, M. & Goslinga, S. (2019). The Effect of a Tax Training Program on Tax Compliance and Business Outcomes of Starting Entrepreneurs: Evidence from a Field Experiment. Journal of Business Venturing, 34(2), 261-283.
• Newman, W., Mwandambira, N., Charity, M. & Ongayi, W. (2018). Literature Review on The Impact of Tax Knowledge on Tax Compliance Among Small Medium Enterprises in a Developing Country. International Journal of Entrepreneurship, 22(4), 1-15.
• Night, S. & Bananuka, J. (2020). The Mediating Role of Adoption of an Electronic Tax System in the Relationship between Attitude towards Electronic Tax System and Tax Compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73-88.
• Oghuma, R. I. (2018). Tax Audit, Penalty and Tax Compliance in Nigeria. 4th ICAN International Academic Conference Proceedings (559-571).
• Owens, J. (2006). Fundamental Tax Reform: An International Perspective. National Tax Journal, 59(1), 131-164.
• Pechman, J. A. & Engelhardt, G. V. (1990). The income Tax Treatment of The Family: An International Perspective. National Tax Journal, 43(1), 1-22.
• Peprah, C., Abdulai, I. & Agyemang-Duah, W. (2020). Compliance with Income Tax Administration Among Micro, Small and Medium Enterprises in Ghana. Cogent Economics & Finance, 8(1), 1782074.
• Piketty, T. & Saez, E. (2007). How Progressive is the US Federal Tax System? A Historical and International Perspective. Journal of Economic Perspectives, 21(1), 3-24.
• Remali, A. M., Jalil, A., Satar, A. N. S. A., Mamad, F. N. A., Abidin, N. F. Z. & Zainuddin, S. Z. (2018). Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor. Global Business & Management Research, 10(3).
• Sanchez, I. & Sobel, J. (1993). Hierarchical Design and Enforcement of Income Tax Policies. Journal of Public Economics, 50(3), 345-369.
• Scholz, J. K. (1994). The Earned Income Tax Credit: Participation, Compliance, and Antipoverty Effectiveness. National Tax Journal, 47(1), 63-87.
• Seyf, A. (2018). Can Tax Reforms Reduce Inequality?. Inequality: Trends, Causes, Consequences, Relevant Policies, 187-231.
• Slemrod, J. (2019). Tax Compliance and Enforcement. Journal of Economic Literature, 57(4), 904-954.
• Twite, G. (2001). Capital Structure Choices and Taxes: Evidence from the Australian Dividend Imputation Tax System. International Review of Finance, 2(4), 217-234.
• Vieira, E. & Gomes, J. (2009). A Comparison of Scopus and Web of Science for a Typical University. Scientometrics, 81(2), 587-600.
• Wilkinson, B. R. & Hageman, A. M. (2022). The Role of Political Elites in Income Tax System Design and Tax Fairness. The British Accounting Review, 101172.