Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results

Abstract

The investigation and exploration of the general fiscal field with emphasis on “direct taxation” through the analysis of the published scientific literature, looking at the conceptual, intellectual, and collaborative structure while highlighting the future research directions is aiming to visualize the prevailing knowledge structure in order to help the future researchers and research clusters. A sample of 557 documents was extract from the Web of Science platform for the 1954 - 2022-time range and a bibliometric analysis was applied as a quantitative technique to investigate the scientific literature. The main questions for which this study could offer an answer are: Are there emerging subfields or topics within direct taxations research? Which authors have made significant contributions to the study of direct taxation? But what are the most influential and frequently cited publications? How has the research on direct taxations evolved over time in terms of publication trends? Is there any geographical concentration of research in this area? Which collaborative partnerships are standing out?

Keywords

• direct taxation
• bibliometric analysis
• fiscal field
• scientific evolution
• taxation