基于CiteSpace的绿色税收知识图谱分析

Knowledge Mapping Analysis of Green Taxation Using Cite Space

作为解决环境问题并促进绿色低碳循环发展的有效手段,绿色税收研究一直备受国内学者关注。基于CiteSpace软件,对CNKI检索到的有关绿色税收的文献进行可视化分析,旨在探究绿色税收研究的发展脉络和趋势。分析发现,有关绿色税收的研究成果呈现出稳步发展态势,并在2001年后呈现出快速增加的趋势,研究主要集中在财政学、国民经济学、法学等学科领域,各学科间尚未形成有效的交叉关联,学者之间与机构之间的合作协同亦有待加强,经济类、管理类期刊是科研成果主要发表平台,但核心期刊的级别、发文数量及成果质量均有待提升。在绿色税收研究的发展历程中,最初的研究内容主要集中在绿色税收的引介及相关税种的绿化方面,开征碳税、深化绿色税收制度及构建绿色税收体系研究成为该领域研究的发展趋势。

As an effective means to solve environmental problems and promote green and low-carbon recycling growth, research on green taxation has aroused wide attention among scholars. Using Cite Space, this study conducts a visual analysis of the literature on green taxation in the CNKI database to comprehensively explore the development and research tendency of Green Taxation research. It is found that the relevant research undergoes a steady development trend, with a rapid growth after 2001. The research mainly concentrates in the fields of finance, national economics and law, without robust nondisciplinary connection. Papers are mainly published in Economic and management journals, the quality of papers in core journals to be improved. The initial research mainly focuses on the introduction of green taxation and the greening of related taxes. The levying of carbon tax, deepening the green taxation system and building a green taxation system have formed the development trend of research.