Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries

Tif Said Suhail Al Mazroui, M. M. Thottoli, Maathir Mohammed Saud Al Alawi, Noor Talal Hamed Al Shukaili, Duaa Suleiman Amur Al Hoqani
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Abstract

Purpose This study aims to compare recent topics on value-added tax (VAT) in the European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in VAT discourses between the two regions and explore the connection between research agendas, institutional legacies and semantic output in the field of VAT in each territory. Design/methodology/approach A bibliometric study was conducted using R programming. The data were gathered from the Scopus database, which contains 99 English-language publications with publication dates ranging from 1996 to 2022 (87 of which are from the EU and 12 from the GCC). Information about publications, journals, authors and citations is gathered, validated, cross-referenced and analyzed using bibliometric metrics. Findings The results highlight two ideal research contexts for studying VAT: the EU countries approach VAT research with a centralized, pluralistic and quantitative focus, while the GCC countries adopt a centralized, qualitative and practically oriented approach, highlighting distinct research goals, collaboration styles and institutional legacies. The authors extend their result findings to broader discussions on competing knowledge systems in VAT, the significance of the state and the level of autonomy within tax governance after identifying the most popular issues among scholars working in GCC and EU countries. Research limitations/implications Although the focus of this analysis is restricted to the GCC and EU, it includes theoretical recommendations for broadening its application to other nations. Researchers from the GCC and the EU may benefit from this study by gaining more about VAT and being encouraged to share their research with young researchers. The study’s findings are relevant and important for comprehending the comparative state of research on VAT in GCC and EU countries, tax fields, publications and institutions. Originality/value This study analyzes the VAT systems of the GCC and the EU while identifying the intellectual structure of the field from each author’s point of view, revealing the scientometrics and informetrics intellectual structures in detail.
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增值税研究的文献计量分析:欧盟与海湾合作委员会国家的比较研究
目的本研究旨在比较欧盟(EU)和海湾合作委员会(GCC)最近关于增值税的主题,了解这两个地区在增值税话语方面的差异,并探索每个地区增值税领域的研究议程、制度遗产和语义输出之间的联系。设计/方法/方法使用R程序进行文献计量学研究。数据来自Scopus数据库,该数据库包含99份英文出版物,出版日期从1996年到2022年不等(其中87份来自欧盟,12份来自海湾合作委员会)。使用文献计量学指标收集、验证、交叉引用和分析有关出版物、期刊、作者和引文的信息。研究结果突出了研究增值税的两个理想研究背景:欧盟国家以集中、多元和定量的重点进行增值税研究,而海湾合作委员会国家则采用集中、定性和务实的方法,突出了不同的研究目标、合作风格和制度遗产。在确定了海湾合作委员会和欧盟国家学者中最受欢迎的问题后,作者将他们的研究结果扩展到更广泛的讨论中,讨论增值税中相互竞争的知识体系、国家的重要性和税收治理中的自主权水平。研究局限性/含义尽管本分析的重点仅限于海湾合作委员会和欧盟,但它包括将其应用范围扩大到其他国家的理论建议。海湾合作委员会和欧盟的研究人员可能会从这项研究中受益,因为他们可以获得更多关于增值税的信息,并被鼓励与年轻的研究人员分享他们的研究。该研究结果对于理解海湾合作委员会和欧盟国家、税务领域、出版物和机构的增值税研究的比较状况具有相关性和重要意义。原创性/价值本研究分析了海湾合作委员会和欧盟的增值税制度,同时从每位作者的角度确定了该领域的知识结构,详细揭示了科学计量学和信息计量学的知识结构。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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