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

Ahmet Tekin; Özlem Sökmen Gürçam

doi:10.47478/lectio.1317782

EN

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

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.

Keywords

Tax Compliance , Bibliometric Mapping , Web of Science (WoS) , Bibliometric analysis

References

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Details

Primary Language

English

Subjects

Policy of Treasury

Journal Section

Research Article

Authors

Ahmet Tekin
0000-0003-0520-0434
Türkiye

Özlem Sökmen Gürçam ^*
0000-0002-2372-7355
Türkiye

Early Pub Date

July 30, 2023

Publication Date

July 30, 2023

Submission Date

June 21, 2023

Acceptance Date

July 28, 2023

Published in Issue

Year 2023 Volume: 7 Number: 2

DOI

https://doi.org/10.47478/lectio.1317782

IZ

https://izlik.org/JA24JZ67AX

APA

Tekin, A., & Sökmen Gürçam, Ö. (2023). Bibliometric Investigation of Academic Studies on “Tax Compliance” Published between 1983-2021. Lectio Socialis, 7(2), 57-66. https://doi.org/10.47478/lectio.1317782

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