Analisis Bibliometrik Atas Penelitian Belanja Perpajakan  (Tax Expenditures) Menggunakan Aplikasi VOSViewer

Belanja perpajakan menyebabkan berkurangnya penerimaan pajak dari wajib pajak tertentu. Tujuan dari ketentuan belanja perpajakan adalah untuk mencapai tujuan sosial dan tujuan ekonomi. Hal ini telah menarik banyak cendekia untuk melakukan studi terkait belanja perpajakan. Pada penelitian ini, analisis bibliometrik dilakukan atas artikel penelitian yang dipublikasikan di jurnal yang terindeks Scopus selama tahun 2001 – 2021 (periode 20 tahun). Penelusuran artikel menggunakan aplikasi Publish or Perish. Hasil penelusuran diseleksi menggunakan aplikasi Mendeley dan diperoleh 52 artikel. Selanjutnya, artikel terpilih dianalisis dengan aplikasi VOSviewer. Hasil analisis menunjukkan 52 artikel tersebut dapat dikelompokkan menjadi empat klaster. Keempat klister tersebut mewakili empat arus penelitian belanja perpajakan. Kata kunci yang paling sering muncul di tiap klister adalah ‘spending’, ‘tax expenditure’, ‘contribution’, dan ‘tax credit’. Tax expenditures have reduced government tax revenues from certain group of taxpayers. The purpose of tax expenditure provisions is to achieve social and economic objectives. It has attracted many scholars to conduct studies related to this field. For this work, a bibliometric analysis was conducted on research papers published in Scopus indexed journals during 2001 – 2021 (20 years period). Searching for research papers was done using Publish or Perish software. The results were refined with Mendeley software and 52 articles were obtained. The selected articles were analyzed using VOSviewer software. The results of the analysis showed that the 52 research papers can be grouped into four clusters. The four clusters represent four streams of research in tax expenditures. The keywords that occured most frequently in each cluster were 'spending', 'benefit', 'contribution', and 'tax credit'.

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BIBLIOMETRIC ANALYSIS OF PUBLISHED LITERATURE ON TAXATION IN MALAYSIA, BASED ON SCOPUS DATABASE

Vol 10 No 1 (2020) - Journal of Business Management and Accounting ◽

10.32890/jbma2021.11.1.4 ◽

2021 ◽

Vol 11 (Number 1) ◽

pp. 59-86

Author(s):

Abba Ya’u ◽

Natrah Saad

Keyword(s):

Bibliometric Analysis ◽

Subject Area ◽

Search Term ◽

Bibliometric Indicators ◽

Research Papers ◽

Research Grants ◽

Publish Or Perish ◽

Tax Practitioners ◽

Scopus Database ◽

Universiti Utara Malaysia

Taxation research has received considerable attention from many scholars, practitioners and policymakers across the globe. Many scholars have also conducted research on taxation in the Malaysian context. However, papers that track the trends of such research are scanty in the existing literature. The aim of this study is to review the trend and frequencies of published literature on taxation in Malaysia based on the Scopus database using the search term “Malaysia and tax”. The design of the study is bibliometric analysis. As of 23rd September 2020, a total of 88 documents were retrieved and analysed using Excel, Hazing’s Publish or Perish and VOSviewer software. Based on the standard bibliometric indicators, this paper reports the research papers and source types, years and language of publications, subject area, most active institutions, most active sources’ titles, keywords, authorship, abstract, title analysis and citation analysis. Findings revealed that there is an increase in growth rate of literature on studies related to taxation in the Malaysian context from 1977 to 2020 published in the Scopos database. The publications reached an all-time peak in 2016 to 2017 but significantly dropped in 2018 and 2019 based on the data retrieved from the Scopus database. The findings further show that Universiti Teknologi MARA is the most influential institution with 18.18% of the total documents retrieved, followed by Universiti Utara Malaysia with 9.1% respectively. Additional findings of the study show that Advance Science Letters is the highest source title with 14.71% of the published documents. The finding also indicates that Adhikari, Derashid and Zhang (2006) are the most influential authors with 187 citations as at 23rd September 2020. The research is limited to the literatures published in Scopus database, other database were not covered in this study. Malaysian policymakers should provide more research grants to tax practitioners and academicians to increase the level of publications in this field.

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When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform

Sustainability ◽

10.3390/su132011269 ◽

2021 ◽

Vol 13 (20) ◽

pp. 11269

Author(s):

Sugey de Jesús López Pérez ◽

Xavier Vence

Keyword(s):

Structural Changes ◽

Carbon Tax ◽

Environmental Tax ◽

Tax Expenditures ◽

Environmental Orientation ◽

Green Tax Reform ◽

Tax Revenues ◽

Tax Expenditure ◽

Tax Benefits ◽

Environmental Measures

This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), according to pro- or anti-environmental orientation. The research carried out combines the study of the regulation of the selected tax instruments, their classification and the empirical analysis of the tax revenues and tax expenditures associated with the different taxes over the periods of validity of the taxes and benefits studied, using the databases of the CIAT and the Mexican SHCP. A critical analysis addresses the weak environmental function of environment-related taxes (IEPS, ISAN…), as well as the late implementation and reduced impact of the carbon and pesticide taxes introduced in 2014. The evolution of tax incentives and expenditure is thoroughly examined by examining both environmental measures, which have evolved positively but within a very reduced level, and the most prevalent tax expenditure measures, with harmful impacts to the environment. Based on the results obtained, long-term structural changes in the Mexican tax system are suggested. As for the short to medium term, profound changes in tax expenditure are proposed to eliminate of those tax benefits harmful to the environment, introduce of tax benefits for circular activities (e.g., repairing, reusing and remanufacturing) and broaden the carbon tax base and rates. The conclusions include recommendations for moving towards a systemic green tax reform that assists the transformation towards a sustainable economy.

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Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements

Risks ◽

10.3390/risks9070123 ◽

2021 ◽

Vol 9 (7) ◽

pp. 123

Author(s):

Ioana Lavinia Safta ◽

Andrada-Ioana Sabău (Popa) ◽

Neli Muntean

Keyword(s):

Bibliometric Analysis ◽

Web Of Science ◽

Research Question ◽

Financial Statements ◽

Research Papers ◽

Creative Accounting ◽

Measuring Techniques ◽

Research Questions ◽

Over Time

Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties. Thus, the current paper will aim to answer the following proposed research questions: 1. Which are the most used methods for detecting the manipulation of financial statements in the literature? 2. Which are the terms that are most frequently encountered in the literature associated with “creative accounting? 3. Which are the journals that have the highest frequency of articles written on the topic “creative accounting”? 4. Over time, how did research evolve in the field of creative accounting? 5. Which countries are most preoccupied in publishing regarding this topic? To answer the research question 1, the models published in the literature for measuring manipulation techniques through creative accounting were reviewed and analyzed. For the remaining research questions, a bibliometric analysis for the publications in this area was performed. For collecting the sample, articles on this topic were selected from the international Web of Science database. Following this, a bibliometric analysis of the articles was performed, using the VOSviewer program. A total of 4045 publications on creative accounting were identified. Through the bibliometric analysis we have answered research question 2, by identifying the key words that have the closest proximity to creative accounting. To answer the remaining research questions, we identified the journals with the highest frequency of publication and the countries with the highest interest on the topic. It is especially important to evaluate the quality of this many research papers and to obtain valuable information.

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Tax Expenditure and Public Expenditure in the UK

Journal of Social Policy ◽

10.1017/s0047279400023096 ◽

1986 ◽

Vol 15 (1) ◽

pp. 23-49 ◽

Cited By ~ 8

Author(s):

Margaret Wilkinson

Keyword(s):

Income Tax ◽

Public Expenditure ◽

Personal Income ◽

Public Expenditures ◽

Personal Income Tax ◽

Tax System ◽

Tax Expenditures ◽

Tax Expenditure ◽

Public Revenue ◽

The Uk

ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

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Tax Expenditures and Tax Expenditure Budgets

Understanding Government Budgets ◽

10.4324/9780203892725-12 ◽

2009 ◽

pp. 68-72

Keyword(s):

Tax Expenditures ◽

Tax Expenditure

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The Distributional Effects of Tax Policy

Handbook of Research on Public Finance in Europe and the MENA Region - Advances in Public Policy and Administration ◽

10.4018/978-1-5225-0053-7.ch018 ◽

2016 ◽

pp. 391-428

Author(s):

Ömer Faruk Batırel

Keyword(s):

Tax Policy ◽

Tax Burden ◽

Limited Data ◽

Tax System ◽

Equitable Distribution ◽

Tax Expenditures ◽

Burden Distribution ◽

Fiscal Transparency ◽

Policy Performance ◽

Tax Expenditure

This chapter first discusses the Turkish tax policy performance for the period of 2004-2013 in terms of equitable distribution of tax burdens. Then, it examines tax expenditures, which are believed to be one of the main sources of inequity in tax burden distribution, in terms of equity and fiscal transparency grounds. The chapter also estimates tax expenditure figures based on very limited data in Turkey. One of the main findings of the chapter is that because fiscal transparency and non-discrimination principles of taxation are violated in Turkey, there are considerable amount of hidden tax reliefs that are not counted as tax expenditures in the Turkish tax system.

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The 50 most cited publications in endoscopic third ventriculostomy: a bibliometric analysis

Journal of Neurosurgery Pediatrics ◽

10.3171/2018.2.peds17354 ◽

2019 ◽

Vol 23 (2) ◽

pp. 145-152 ◽

Cited By ~ 1

Author(s):

Nirmeen Zagzoog ◽

Ahmed Attar ◽

Kesh Reddy

Keyword(s):

Bibliometric Analysis ◽

Endoscopic Third Ventriculostomy ◽

Present Report ◽

Obstructive Hydrocephalus ◽

Current Status ◽

Third Ventriculostomy ◽

Communicating Hydrocephalus ◽

Publish Or Perish ◽

Pediatric Age Group ◽

Current Century

OBJECTIVEAlthough endoscopic third ventriculostomy (ETV) for the treatment of hydrocephalus was introduced in 1923, the method was relegated to the sidelines in favor of extracranial techniques. Since the 1990s to the beginning of the current century, however, ETV has undergone a remarkable resurgence to become the first-line treatment for obstructive hydrocephalus, and for some groups, the procedure has been applied for communicating hydrocephalus as well. In the present study, the authors identified the top 50 cited ETV works. These articles represent works of significance that document current practices and provide guidance for future inquiry.METHODSThe top 50 cited articles pertaining to ETV were identified using bibliometric data obtained with the Harzing’s Publish or Perish software search engine. These high-impact works were evaluated for publication properties including year, country of authorship, category, and journal.RESULTSThe top 50 works were cited an average of 141.02 times with a mean of 9.45 citations per year. Articles published in 2005 were the most numerous in the top 50 group. These top articles were most frequently published in the Journal of Neurosurgery: Pediatrics. Most of the articles were clinical studies reporting on patients in the pediatric age group. The country of most authorship was the US, although many other countries were among the top 50 works.CONCLUSIONSThe present report discusses the bibliometric analysis of the top 50 ETV articles. This list may be useful to those interested in the progress and current status of this procedure.

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