Tax planning of corporate assessees: a bibliometric study and future research direction Online publication date: Tue, 07-May-2024
by Arjuna Kumar Maharana; Priyabrata Panda
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 20, No. 3/4, 2024
Abstract: The paper aims to provide an extensive idea regarding the studies conducted in the field of corporate tax planning through bibliometric analysis and provides future direction to researchers who are interested in conducting research in this field. We have collected the data from the Scopus database for this study, and after filtering the data, we have analysed a few questions and explored some good results. We have used Biblioshiny software (through RStudio). The paper explored the most cited papers, the most impactful authors, the most relevant sources and the most productive countries. The study also shows the country collaboration, authors' co-citation network and keyword cooccurrence network. Other important aspects of this paper are the thematic map and thematic evolution map, which provide a good understanding of the studies in the area of tax planning. And finally, the future research direction will help the researcher choose the right way.
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