我国税收现代化研究文献综述及研究展望——基于文献可视化的计量软件(CiteSpace)分析

Literature Review and Research Prospect of Taxation Modernization in China——An Analysis Based on CiteSpace Literature Visualization

随着中国特色社会主义进入新时代,中国税收现代化进程也进入了快车道。运用科学知识图谱和文献计量分析,应用信息可视化的文献分析软件CiteSpace,以税收现代化六大体系和税收现代化新六大体系为依据,对中文社会科学引文索引(CSSCI)数据库中收录的发表于2013—2021年的税收现代化文献进行系统梳理,提炼出我国税收现代化的研究重点与未来趋势。分析发现,税收现代化研究内容聚焦于税制改革、大数据背景下税收现代化、税收征管等方面,关于税收服务、国际税收的研究相对薄弱,研究数据和方法的多样性有待丰富,税收现代化尚未形成成熟的研究体系。应进一步深入研究数字经济、共同富裕、高质量发展、海南自由贸易港、粤港澳大湾区、一带一路、双支柱方案、重大公共卫生事件等与税收现代化研究密切相关的主题,积极丰富与拓展税收现代化的实证方法研究。

With the socialism with Chinese characteristics entering a new era,China’s taxation modernization process has also entered the fast track.Using related theories such as scientific knowledge graph and bibliometric analysis and information-visualized literature analysis software CiteSpace,and based on the six major systems and the six new major systems of taxation modernization,this paper systematically sorts out literature of taxation modernization published in 2013-2021in the Chinese Social Science Citation Index(CSSCI)database,and on this basis,summarizes the research focus and future trend of China’s tax modernization.The analysis finds that the research content of taxation modernization focuses on reform of taxation system,taxation modernization in the context of big data,taxation collection and supervision,etc.,research on taxation services and international taxation are relatively weak,the diversity of research data and methods needs to be improved,and taxation modernization has not yet formed a mature research system.Looking to the future,topics closely related to taxation modernization research,including such national strategies as digital economy,common prosperity,high-quality development,the Hainan Free Trade Port,and the Guangdong-Hong Kong-Macao Greater Bay Area,as well as the Belt and Road Initiative,Two-Pillar Solution,public health events,etc.,deserve further in-depth study,with a view to actively enriching and extending empirical research on taxation modernization.