Investigating the status of scientific products and the co-occurrence of keywords in the field of tax Based on Web of Science Indexed Papers

Bibliometrics is one of the key areas of scientometric. Bibliometrics is very useful for organizing information in a particular discipline. The main purpose of this study is to investigate the status of scientific productions and identify key areas of tax using the co-occurrence of keywords.

In this study, the Web of Science database was used to collect research data. The VOS Viewer Software was also used to draw a map of the co-occurrence of keywords. Papers, countries, and the top journals on the subject of tax were identified. Key tax issues were identified using Co-word analysis.

The results showed that the Journal of taxation has published the most tax articles. The Journal of Public Economics has the most citations. The United States has the most articles in this field. The most important topics were taxation, tax evasion, tax competition, tax avoidance, and tax reforms.

Conclustion: 

The results showed that the general trend of publication of articles is upward and the highest number of articles is published in 2019. The results also show that the trend of publication of articles by Iranian researchers at the international level is low, so more attention should be paid to improve the status of Iran at the international level.