摘要
本文将1998-2017年中国社会科学引文索引(CSSCI)期刊上发表的以"税"为主题的文献作为研究对象,借助CiteSpace可视化工具,使用共被引、共现等文献计量方法对我国税收领域的研究成果进行了定量分析,以期把握国内税收研究的发展态势,探析税收研究的热点和前沿。研究结果表明:(1)我国税收领域研究热点的出现与我国经济转型发展和社会和谐进步的需求密切相关;(2)税制和税种改革是研究最多的主题,税收征管、收入分配与税负公平、地区税收竞争等问题是当前研究的热门话题,税收法治、税收国际化等领域的研究相对薄弱,尚存空白,未来可以加强研究;(3)国内学者的合作关系较分散,机构间的科研能力差异显著,载文期刊的集中度较高。
This paper takes all tax-related articles published in the journals in Chinese Social Science Citation Index(CSSCI) from 1998 to 2017 as the research object, using co-citation, co-occurrence and other bibliometric methods by CiteSpace software, with a view to grasping the development trend of domestic taxation research and exploring the hotspots and frontiers of taxation research. The results show that:(1) The emergence of research hotspots is closely related to the needs of economic transformation and social harmony and progress.(2) The reform of taxation system and specific taxes is most discussed. The tax administration, income distribution and tax burden fairness, regional tax competition are hot topics at present. Research on tax legalization and tax internationalization is relatively weak, which can be strengthened in the future.(3) The cooperation relationship between domestic scholars is scattered, and the scientific research ability among institutions is significantly different. The concentration of publication journals is high.
作者
白宇飞
郭彦男
Bai Yufei;Guo Yannan
出处
《财政研究》
CSSCI
北大核心
2019年第7期105-116,共12页
Public Finance Research
关键词
税收
文献计量
共被引分析
Taxation
Bibliometric
Co-Citation Analysis