中外数字经济下税收研究的热点及趋势——基于CiteSpace的知识图谱分析

Hot Spots and Trends of Taxation Research Under Digital Economy in China and Abroad:Knowledge Graph Analysis Based on CiteSpace

数字经济的高速发展给税收带来了巨大的影响,也引起了国内外学术界的广泛关注。通过利用CiteSpace软件对2000—2023年中国知网数据库(CNKI)与WOS(Web of Science)核心合集数据库中的数字经济背景下税收领域研究文献进行比较分析。研究发现:自2018年后相关研究文献数量井喷式增长,但是不同国家、地区之间合作联系较少;从研究热点来看,国内外研究有一定相似性,避税、数字经济、税收征管等词汇多次出现,都在研究如何应对数字经济对税收的冲击,但同时也存在一定差异性;从研究趋势来看,区块链、电子商务等新兴话题出现,未来的趋势将是多学科交叉研究。

The rapid development of digital economy has brought great impact on taxation,and has also attracted extensive attention from domestic and international academic circles.The research literature in the field of taxation in the context of digital economy in China National Knowledge Internet(CNKI)and WOS(Web of Science)Core Collection Database from 2000 to 2023 is comparatively analyzed by using CiteSpace software.The study has found that the number of related research literature has increased in a blowout manner since 2018,but there are fewer cooperative links between different countries or regions.From the research hotspots,both domestic and foreign research have some similarities,and terms such as tax avoidance,digital economy,and tax collection and management have appeared many times.All of them are researching how to cope with the impact of the digital economy on taxation,but there are some differences at the same time.From the research trends,the blockchain,e-commerce and other emergingtopics appear,and the future trend will be intercross researches of many subjects.