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

Yıl 2023, , 385 - 408, 30.12.2023
https://doi.org/10.30927/ijpf.1291303

Öz

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.

Kaynakça

  • Alm, J., Sanchez, I. & De Juan, A. (1995). “Economic and Noneconomic Factors in Tax Compliance”, Kyklos, 48(1), 1-18, https://doi.org/10.1111/j.1467-6435.1995.tb02312.x.
  • Alm, J., McClelland, G. H. & Schulze, W. D. (1999). “Changing the Social Norm of Tax Compliance by Voting”, Kyklos, 52, 141-171, https://doi.org/10.1111/j.1467-6435.1999.tb01440.x.
  • Alm, J. & Torgler, B. (2006). “Culture differences and tax morale in the United States and in Europe”, Journal of Economic Psychology, 27(2), 224-246, https://doi.org/10.1016/j.joep.2005.09.002.
  • Alm, J. & Torgler, B. (2011). “Do Ethics Matter? Tax Compliance and Morality”, J Bus Ethics, 101, 635–651, https://doi.org/10.1007/s10551-011-0761-9.
  • Aria, M. & Cuccurullo, C. (2017). “Bibliometrix: An R-tool for comprehensive science mapping analysis”, Journal of Informetrics, 11(4), 959-975.
  • Aria, M., Alterisio, A., Scandurra, A., Pinelli, C. & D’Aniello, B. (2021). “The scholar’s best friend: research trends in dog cognitive and behavioral studies”, Anim Cogn, 24, 541–553.
  • Babu, P. E. & Mary, R. (2022). “Exploring the Research Trends in Green Tax: Bibliometric Analysis”, International Journal of Energy Economics and Policy, 12(6), 157–162, https://doi.org/10.32479/ijeep.13462.
  • Barbu, L., Mihaiu, D. M., Şerban, R. & Opreana, A. (2022). “Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization”, Sustainability, 14, 1043, https://doi.org/10.3390/su14021043.
  • Bashir, M., Benjiang, M.A., Komal, B. & Bashir, M.A. (2021). “Analysis of Environmental Taxes Publications: A Bibliometric and Systematic Literature Review”, Environ. Sci. Pollut. Res. 28, 20700–20716.
  • Buele, I. & Guerra, T. (2021). “Bibliometric Analysis of Scientific Production on Tax Evasion in ScienceDirect, Years 2010 to 2019”, J. Leg. Ethical Regul. Issues, 24, 1–15.
  • Cahlik, T. (2000). “Comparison of the Maps of Science”, Scientometrics 49, 373–387.
  • Chadegani, A. A., Salehi, H., Yunus, M., Farhadi, H., Fooladi, M., Farhadi, M. & Ale Ebrahim, N. (2013). “A comparison between two main academic literature collections: Web of Science and Scopus databases”, Asian Social Science, 9(5), 18–26.
  • Clarivate.com (2022). “KeyWords plus generation, creation, and changes.” https://support.clarivate.com/s/article/KeyWords-Plus-generation-creation-and-changes?language=en_US, (22.04.2023).
  • Cobo, M. J., Martínez, M. A., Gutiérrez-Salcedo, M., Fujita, H. & Herrera-Viedma, E. E. (2015). “25 years at Knowledge-Based Systems”, Knowledge Based Systems, 80, 3-13.
  • Cummings, R. G., Martinez-Vazquez, J., McKee, M. & Torgler, B. (2009). “Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment”, Journal of Economic Behavior & Organization, 70(3), 447-457, https://doi.org/10.1016/j.jebo.2008.02.010.
  • Dhar, K. & Khandelwal, U. (2020). “Bibliometric Analysis of Research on Goods and Service Tax from 2004 to 2019”, Acad. Account. Financ. Stud. J. 24, 1–10.
  • 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.
  • Durieux, V. & Gevenois, P. A. (2010). “Bibliometric indicators: Quality measurements of scientific publication”, Radiology, 255(2), 342-351.
  • Egghe L. & Rousseau, R. (1990). Introduction to informetrics quantitative methods in library, documentation and information science. http://eprints.rclis.org/6011/ (24.04.2023).
  • Erdem Arslan, K. & Karabulut, K. (2022). “Vergi Politikalarının Makroekonomik Etkisine İlişkin Yayınların Bibliyometrik Analizi”, Journal of Business and Communication Studies, 1(2), 117-129.
  • Fauzan, F., İbrahim, M. & Jahja, A. S. (2022). “A Scholarly Examination of Tax Compliance: A Bibliometric Analysis (1960-2021)”, Journal of Indonesian Economy and Business, 37(1), 52-72.
  • Frey, B. S. & Torgler, B. (2007). “Tax morale and conditional cooperation”, Journal of Comparative Economics, 35(1), 136-159, https://doi.org/10.1016/j.jce.2006.10. 006.
  • Garfield, E. (1980). “Bradford's law and related statistical patterns”, Essays of An Information Scientist, 4, 476-483.
  • Hofmann, E., Hoelzl, E. & Kirchler, E. (2008). “Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate”, Z Psychol, 216(4), 209–217.
  • James, S. & Alley, C. (2002). “Tax Compliance, Self-assessment and Tax Administration”, Journal of Finance, and Management in Public Services, 2(2), 27-72.
  • Joshi, A. (2016). “Comparison Between Scopus & ISI Web of Science”, Journal Global Values, VII(I), 1-11.
  • Kirchler, E., Hoelzl, E. & Wahl, I. (2008). “Enforced versus voluntary tax compliance: The “slippery slope” framework”, Journal of Economic Psychology, 29(2), 210-225, https://doi.org/10.1016/j.joep.2007.05.004.
  • Kirchler, E. & Wahl, I. (2010). “Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance”, Journal of Economic Psychology, 31(3), 331-346, https://doi.org/10.1016/j.joep.2010.01.002.
  • Lagodiienko, N. & Yakushko, I. (2021). “Digital innovations in taxation: bibliometric analysis”, Marketing and Management of Innovations, 3, 66-77.
  • Martinez-Lopez, F. J., Merigo, J. M., Valenzuela-Fernández, L. & Nicolas, C. (2017). “Fifty years of the European Journal of Marketing: a bibliometric analysis”, European Journal of Marketing, 52(1/2), 439-468.
  • Mora, L., Bolici, R. & Deakin, M. (2017). “The First Two Decades of Smart-City Research: A Bibliometric Analysis”, Journal of Urban Technology, 24(1), 3–27.
  • Muehlbacher, S., Kirchler, E. & Schwarzenberger, H. (2011). “Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework”, Eur J Law Econ, 32, 89–97, https://doi.org/10.1007/s10657-011-9236-9.
  • Rowlands, I., 2005. “Emerald Authorship Data, Lotka’s Law and Research Productivity”, Aslib Proceedings, 57(1), 5-10.
  • Singh, S., Dhir, S. Das, V. M. & Sharma, A. (2020). “Bibliometric overview of the Technological Forecasting and Social Change journal: Analysis from 1970 to 2018”, Technological Forecasting & Social Change, 154, 119963.
  • Sökmen Gürçam, Ö. & Tekin, A. (2021). “Vergi Affı Konusunda Yapılmış Çalışmaların Bibliyometrik Analizi”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 30(3), 68-78.
  • Torun, M. (2020). “A Bibliometric Analysis on Fat Tax”, Arch Health Sci Res. 10.5152/ArcHealthSciRes.2022.22012.
  • Wahl, I., Kastlunger, B. & Kirchler, E. (2010). “Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope” Framework”, Law & Policy, 32, 383-406, https://doi.org/10.1111/j.1467-9930.2010.00327.x.
  • Ya’u, A. & Saad, N. (2021). “Bibliometric Analysis Of Published Literature On Taxation In Malaysia, Based On Scopus Database”, Journal of Business Management and Accounting, 11(1), 59-86.
  • Yelman, E. (2022). “Türkiye’de Vergi Afları Üzerine Yazılmış Olan Lisansüstü Tezlerin Bibliyometrik Analizi”, International Journal of Public Finance, 7(1), 211-238.
  • Zhang, K., Wang, Q., Liang, Q. M., & Chen, H. (2016). “A bibliometric analysis of research on carbon tax from 1989 to 2014”, Renewable and Sustainable Energy Reviews, 58, 297-310.

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

Yıl 2023, , 385 - 408, 30.12.2023
https://doi.org/10.30927/ijpf.1291303

Öz

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.

Kaynakça

  • Alm, J., Sanchez, I. & De Juan, A. (1995). “Economic and Noneconomic Factors in Tax Compliance”, Kyklos, 48(1), 1-18, https://doi.org/10.1111/j.1467-6435.1995.tb02312.x.
  • Alm, J., McClelland, G. H. & Schulze, W. D. (1999). “Changing the Social Norm of Tax Compliance by Voting”, Kyklos, 52, 141-171, https://doi.org/10.1111/j.1467-6435.1999.tb01440.x.
  • Alm, J. & Torgler, B. (2006). “Culture differences and tax morale in the United States and in Europe”, Journal of Economic Psychology, 27(2), 224-246, https://doi.org/10.1016/j.joep.2005.09.002.
  • Alm, J. & Torgler, B. (2011). “Do Ethics Matter? Tax Compliance and Morality”, J Bus Ethics, 101, 635–651, https://doi.org/10.1007/s10551-011-0761-9.
  • Aria, M. & Cuccurullo, C. (2017). “Bibliometrix: An R-tool for comprehensive science mapping analysis”, Journal of Informetrics, 11(4), 959-975.
  • Aria, M., Alterisio, A., Scandurra, A., Pinelli, C. & D’Aniello, B. (2021). “The scholar’s best friend: research trends in dog cognitive and behavioral studies”, Anim Cogn, 24, 541–553.
  • Babu, P. E. & Mary, R. (2022). “Exploring the Research Trends in Green Tax: Bibliometric Analysis”, International Journal of Energy Economics and Policy, 12(6), 157–162, https://doi.org/10.32479/ijeep.13462.
  • Barbu, L., Mihaiu, D. M., Şerban, R. & Opreana, A. (2022). “Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization”, Sustainability, 14, 1043, https://doi.org/10.3390/su14021043.
  • Bashir, M., Benjiang, M.A., Komal, B. & Bashir, M.A. (2021). “Analysis of Environmental Taxes Publications: A Bibliometric and Systematic Literature Review”, Environ. Sci. Pollut. Res. 28, 20700–20716.
  • Buele, I. & Guerra, T. (2021). “Bibliometric Analysis of Scientific Production on Tax Evasion in ScienceDirect, Years 2010 to 2019”, J. Leg. Ethical Regul. Issues, 24, 1–15.
  • Cahlik, T. (2000). “Comparison of the Maps of Science”, Scientometrics 49, 373–387.
  • Chadegani, A. A., Salehi, H., Yunus, M., Farhadi, H., Fooladi, M., Farhadi, M. & Ale Ebrahim, N. (2013). “A comparison between two main academic literature collections: Web of Science and Scopus databases”, Asian Social Science, 9(5), 18–26.
  • Clarivate.com (2022). “KeyWords plus generation, creation, and changes.” https://support.clarivate.com/s/article/KeyWords-Plus-generation-creation-and-changes?language=en_US, (22.04.2023).
  • Cobo, M. J., Martínez, M. A., Gutiérrez-Salcedo, M., Fujita, H. & Herrera-Viedma, E. E. (2015). “25 years at Knowledge-Based Systems”, Knowledge Based Systems, 80, 3-13.
  • Cummings, R. G., Martinez-Vazquez, J., McKee, M. & Torgler, B. (2009). “Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment”, Journal of Economic Behavior & Organization, 70(3), 447-457, https://doi.org/10.1016/j.jebo.2008.02.010.
  • Dhar, K. & Khandelwal, U. (2020). “Bibliometric Analysis of Research on Goods and Service Tax from 2004 to 2019”, Acad. Account. Financ. Stud. J. 24, 1–10.
  • 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.
  • Durieux, V. & Gevenois, P. A. (2010). “Bibliometric indicators: Quality measurements of scientific publication”, Radiology, 255(2), 342-351.
  • Egghe L. & Rousseau, R. (1990). Introduction to informetrics quantitative methods in library, documentation and information science. http://eprints.rclis.org/6011/ (24.04.2023).
  • Erdem Arslan, K. & Karabulut, K. (2022). “Vergi Politikalarının Makroekonomik Etkisine İlişkin Yayınların Bibliyometrik Analizi”, Journal of Business and Communication Studies, 1(2), 117-129.
  • Fauzan, F., İbrahim, M. & Jahja, A. S. (2022). “A Scholarly Examination of Tax Compliance: A Bibliometric Analysis (1960-2021)”, Journal of Indonesian Economy and Business, 37(1), 52-72.
  • Frey, B. S. & Torgler, B. (2007). “Tax morale and conditional cooperation”, Journal of Comparative Economics, 35(1), 136-159, https://doi.org/10.1016/j.jce.2006.10. 006.
  • Garfield, E. (1980). “Bradford's law and related statistical patterns”, Essays of An Information Scientist, 4, 476-483.
  • Hofmann, E., Hoelzl, E. & Kirchler, E. (2008). “Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate”, Z Psychol, 216(4), 209–217.
  • James, S. & Alley, C. (2002). “Tax Compliance, Self-assessment and Tax Administration”, Journal of Finance, and Management in Public Services, 2(2), 27-72.
  • Joshi, A. (2016). “Comparison Between Scopus & ISI Web of Science”, Journal Global Values, VII(I), 1-11.
  • Kirchler, E., Hoelzl, E. & Wahl, I. (2008). “Enforced versus voluntary tax compliance: The “slippery slope” framework”, Journal of Economic Psychology, 29(2), 210-225, https://doi.org/10.1016/j.joep.2007.05.004.
  • Kirchler, E. & Wahl, I. (2010). “Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance”, Journal of Economic Psychology, 31(3), 331-346, https://doi.org/10.1016/j.joep.2010.01.002.
  • Lagodiienko, N. & Yakushko, I. (2021). “Digital innovations in taxation: bibliometric analysis”, Marketing and Management of Innovations, 3, 66-77.
  • Martinez-Lopez, F. J., Merigo, J. M., Valenzuela-Fernández, L. & Nicolas, C. (2017). “Fifty years of the European Journal of Marketing: a bibliometric analysis”, European Journal of Marketing, 52(1/2), 439-468.
  • Mora, L., Bolici, R. & Deakin, M. (2017). “The First Two Decades of Smart-City Research: A Bibliometric Analysis”, Journal of Urban Technology, 24(1), 3–27.
  • Muehlbacher, S., Kirchler, E. & Schwarzenberger, H. (2011). “Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework”, Eur J Law Econ, 32, 89–97, https://doi.org/10.1007/s10657-011-9236-9.
  • Rowlands, I., 2005. “Emerald Authorship Data, Lotka’s Law and Research Productivity”, Aslib Proceedings, 57(1), 5-10.
  • Singh, S., Dhir, S. Das, V. M. & Sharma, A. (2020). “Bibliometric overview of the Technological Forecasting and Social Change journal: Analysis from 1970 to 2018”, Technological Forecasting & Social Change, 154, 119963.
  • Sökmen Gürçam, Ö. & Tekin, A. (2021). “Vergi Affı Konusunda Yapılmış Çalışmaların Bibliyometrik Analizi”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 30(3), 68-78.
  • Torun, M. (2020). “A Bibliometric Analysis on Fat Tax”, Arch Health Sci Res. 10.5152/ArcHealthSciRes.2022.22012.
  • Wahl, I., Kastlunger, B. & Kirchler, E. (2010). “Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope” Framework”, Law & Policy, 32, 383-406, https://doi.org/10.1111/j.1467-9930.2010.00327.x.
  • Ya’u, A. & Saad, N. (2021). “Bibliometric Analysis Of Published Literature On Taxation In Malaysia, Based On Scopus Database”, Journal of Business Management and Accounting, 11(1), 59-86.
  • Yelman, E. (2022). “Türkiye’de Vergi Afları Üzerine Yazılmış Olan Lisansüstü Tezlerin Bibliyometrik Analizi”, International Journal of Public Finance, 7(1), 211-238.
  • Zhang, K., Wang, Q., Liang, Q. M., & Chen, H. (2016). “A bibliometric analysis of research on carbon tax from 1989 to 2014”, Renewable and Sustainable Energy Reviews, 58, 297-310.
Toplam 40 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Bibliyografi
Yazarlar

Hamdi Furkan Günay 0000-0002-0690-4903

Yayımlanma Tarihi 30 Aralık 2023
Gönderilme Tarihi 2 Mayıs 2023
Kabul Tarihi 5 Ekim 2023
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Günay, H. F. (2023). Vergi Uyumu Konusundaki Makalelerin Web of Science Veri Tabanına Dayalı Bibliyometrik Analizi. International Journal of Public Finance, 8(2), 385-408. https://doi.org/10.30927/ijpf.1291303

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