Journal of Tax Research

fa ترسیم نقشه‌ دانش مطالعات حوزه مالیات: تحلیل کتاب‌سنجی و دیداری‌سازی شبکه Mapping the knowledge of tax studies: Bibliometric analysis and network visualization اقتصادی Economic پژوهشي Research بررسی ساختار مفهومی پژوهش‌های مرتبط با مالیات در پایگاه استنادی پایش علم و فناروی جهان اسلام(ISC) و شناسایی زیر حوزه‌ها و ابعاد مهم مفهوم مالیات است. با تحلیل کمی مطالعات مرتبط با این حوزه، ساختار علمی مالیات از سال 1377 تا 1402 بررسی شد، خوشه‌های اصلی پژوهشی، ابعاد مفهومی و موضوعات کلیدی هرخوشه شناسایی گردید. با بهره‌گیری از فنون کتاب‌سنجی و تحلیل هم‌رخدادی واژگان، تعداد 684 مدرک از پایگاه(ISC) استخراج گردید تا روند پژوهش‌های مرتبط با مالیات در بازه زمانی فوق شناسایی شود. تحلیل خوشه‌ای و نمودار راهبردی برای ترسیم ساختار مفهومی پژوهش‌ها و شناسایی زیرحوزه‌ها و روابط بین آن‌ها دراین حوزه به‌کار گرفته‌شد. ساختار مفهومی این حوزه از ده خوشه به شرح زیر تشکیل شده است: مالیات شرکتی و چارچوب‌های حسابداری(1)، مالیات‌های زیست‌محیطی و توسعه پایدار در ایران(2)، نظام مالیاتی اسلامی و اجرای حقوق مالیاتی(3)، مالیات‌های کسب وکار و سیاست‌های یارانه‌ای(4)، فرار مالیاتی و حکمرانی شرکتی(5)، اصلاحات ساختاری مالیات مستقیم و غیرمستقیم(6)، عدالت مالیاتی و توزیع درآمد(7)، سیاست مالی و رشد اقتصادی کلان(8)، مدل‌سازی مالیاتی و فناوری دیجیتال(9)، مالیات بر ارزش افزوده و تأثیرات کلان اقتصادی(10). علاوه‌براین، با تحلیل محتوای مقالات منتشرشده درطول 26 سال، موضوعات نوظهور در حوزه مالیات شناسایی شدند. خوشه‌ها، ابعاد و موضوعات کلیدی این حوزه را بازتاب می‌دهند. تحلیل محتوای مقالات نشان داد که حوزه مالیات به‌تدریج به‌سمت موضوعات پیچیده‌تر و بین‌رشته‌ای گرایش یافته است. یافته‌های این پژوهش می‌تواند به سیاست‌گذاران و پژوهشگران در تدوین برنامه‌های راهبردی و شناسایی شکاف‌های پژوهشی کمک کرده و مسیر پژوهش‌های آتی را روشن سازد   Abstract Introduction Studies related to the field of taxation have expanded in various dimensions such as tax policy, tax justice, tax evasion, economic effects of taxation, and more, over recent decades. This expansion highlights the high importance of this topic in academic research. However, the rapid growth in the volume of publications and the complexity of related topics have increasingly emphasized the need for a comprehensive map of existing knowledge in this field. Despite the growing importance of taxation studies, the dispersion of topics and the diversity of research methods in this area make it difficult for researchers to access a comprehensive and coherent perspective. Researchers and policymakers often face challenges such as determining research priorities, identifying research gaps, and understanding dominant trends in this field. In such circumstances, the absence of a comprehensive map of existing knowledge can lead to redundancy, resource wastage, and missed research opportunities. Therefore, this study, using bibliometric methods and network visualization tools, aims to map the knowledge structure of taxation studies. The main objective of this research is to identify the conceptual structure, research trends, and emerging topics of interest in this field. The results can help researchers and policymakers make more informed decisions in designing and implementing taxation studies by providing a better understanding of the current state of the field. Methods and Materials                                              This research was conducted using bibliometric analysis. Data were processed using VOSviewer, UCINet, and BibExcel software. The data for this study were extracted from the Islamic World Science Citation Center (ISC) using the keyword “taxation.” The extracted data over the past 26 years (from 1998 to 2023) included 684 documents, in which the authors used 2,665 keywords. After extracting the keywords, standardization and normalization of concepts were performed. Following standardization, 1,401 unique keywords remained. By selecting a threshold, a 154x154 matrix was created, with diagonal cell values set to zero. Cluster analysis using the K-means method in VOSviewer was employed to draw the map. 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style="width:274.8pt; height:144.6pt" > Figure 1. Strategic diagram of the taxation field According to the strategic diagram, the first quadrant includes tax evasion & corporate governance(5), tax modeling & digital economy(9), and VAT & macroeconomic dynamics(10), which are the main topics of this period. These clusters are cohesive and central to the research field, focusing on a large part of the network. The second quadrant, in terms of importance and impact, is ranked lower than the clusters in the first quadrant. This section remains cohesive but has lost its centrality, representing a smaller, specialized part of the research field. No clusters were placed in this quadrant in this study. The clusters of corporate taxation and accounting frameworks(1), Business taxation & subsidy policies(4), Direct & indirect tax reforms(6), Tax equity & income distribution(7), and Fiscal policy & macroeconomic growth(8) represent emerging or declining sections of the network. The fourth quadrant includes clusters that have not yet matured but have the potential to become main sections. In this study, the clusters of environmental taxes and sustainable development in Iran(2), and the Islamic taxation systems & legal enforcement(3), fall into this quadrant. Conclusion The clusters in the first quadrant of the strategic diagram, including tax evasion & corporate governance(5), Tax modeling & digital economy(9), and VAT & Macroeconomic dynamics(10), are recognized as the core and cohesive clusters of taxation research during the studied period. These clusters, with centrality and density above the average (29.7 and 0.555, respectively), indicate a high concentration of research on these topics and strong intra-cluster and inter-cluster connections. Cluster 10, with the highest centrality of 31.6 and a density of 1.511, plays a pivotal role in linking value-added tax with macroeconomic issues and serves as the hub of thematic interactions in the field. In this cluster, the highest weight is assigned to the concept of value-added tax. Cluster 9, with a density of 0.758, highlights the importance of digital technology and innovation in the tax system. This cluster focuses on emerging concepts such as electronic taxation and e-commerce, reflecting technological advancements in the tax system. Meanwhile, Cluster 5, with a centrality of 8.4, addresses the challenges of tax evasion and corporate governance as influential topics in the research network. The high weight of optimal tax rates reflects the search for a balance between government revenues and private sector incentives. Concepts such as earnings quality and earnings management may also reflect concerns about financial reporting transparency. The placement of these clusters in the first quadrant indicates their thematic maturity, widespread influence in the network structure, and the focus of research on fundamental and strategic issues in taxation. The second quadrant of the strategic diagram includes clusters with high density but lower centrality compared to the average. These clusters represent specialized and emerging topics that, despite internal cohesion, have not yet established extensive interactions with other research areas or gained a central position in the overall research structure. The absence of clusters in the second quadrant may indicate a focus in the research literature on strategic issues (first quadrant) and the dominance of emerging (third quadrant) and potential (fourth quadrant) topics, without independent, cohesive specialized areas emerging. The third quadrant of the strategic diagram includes clusters with lower density and centrality compared to the average, representing emerging or declining topics in the research network. The clusters in this quadrant include corporate taxation and accounting frameworks(1), Business taxation & subsidy policies(4), Direct & indirect tax reforms(6), Tax equity & income distribution(7), and fiscal policy & macroeconomic growth(8). The fourth quadrant of the strategic diagram includes clusters with centrality above the average but density below it, identified as topics with growth potential. The clusters of environmental taxes and sustainable development in Iran(2), and the Islamic taxation systems & legal enforcement(3), fall into this quadrant. These clusters have the potential to become main topics in the future, and their cohesion and influence in the network will strengthen with targeted research. Cluster analysis shows that value-added tax, as the core of research in this field, holds a unique position with a focus on macroeconomic impacts such as inflation and GDP. Overall, the dominant focus of research has been on strategic and technology-driven issues, while emerging clusters are still in the early stages of maturity and require more attention. These clusters show that taxation is a topic that has expanded from basic concepts to specialized applications in various fields. مالیات, عدالت مالیاتی, نظام مالیاتی, مالیات بر ارزش افزوده, پایگاه آی‌اس‌سی. Tax, Tax justice, Tax system, Value-added tax, ISC database. 7 38 http://taxjournal.ir/browse.php?a_code=A-10-2649-1&slc_lang=fa&sid=1 saleh rahimi صالح رحیمی s.rahimi@razi.ac.ir 100319475328460012415 100319475328460012415 Yes Razi university دانشگاه رازی، کرمانشاه، ایران. Faramarz Soheili فرامرز سهیلی f_soheili@pnu.ac.ir 100319475328460012416 100319475328460012416 No Payame Noor University, Tehran, Iran. دانشگاه پیام نور، تهران، ایران.