AN INSIGHT INTO RESEARCH OF TAX AND FISCAL POLICY IN RESPONSE TO COVID-19 CRISIS

Abstract

ct Fiscal policy is the use of government spending and taxation to influence the economy. The impact of COVID19 pandemic requested fiscal measures. The purpose of this paper was to analyse the research of tax and fiscal policy in response to COVID-19 crisis with bibliometrics. For this, we extracted data on the subject from the Web of Science Core Collection. To identify the most relevant sources, the most cited papers, or the most frequent keywords on the subject reasearched, we have used the R software version 4.1.3, RStudio Desktop version 2022.02.0+443, and the package Bibliometrix. The results show that 639 researchers published 235 articles in 158 journals. This analyse revealed that Intertax is the journal with the most numerous papers published. Also, the United States of America and China are the most contributors and the most cited countries.

Keywords

• fiscal policies
• tax policy
• covid-19
• fiscal measures