Mapping the Intellectual Structure of Taxation and Public Finance Research: A Bibliometric Analysis (2000–2025)
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Abstract
This study delineates the conceptual framework of taxes and public finance research from 2000 to 2025 using a bibliometric analysis utilizing Scopus data. The research employs co-citation, co-authorship, and keyword co-occurrence analytics using Bibliometrix and VOSviewer to identify prevailing themes, prominent researchers, and worldwide collaboration patterns influencing the area. The results indicate that taxes research is increasingly converging with intellectual property, innovation, and sustainability, signifying a fundamental transition from conventional fiscal theory to interdisciplinary integration. The United States, United Kingdom, and Germany are prominent contributors, but developing economies exhibit increasing involvement. The research provides theoretical and practical insights for formulating innovation-driven and internationally coordinated fiscal strategies.
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