基于CiteSpace的国际税收研究的可视化分析

Visual Analysis of International Tax Research Based on CiteSpace

国际税收作为税务研究中的重要议题一直受到学者们的广泛关注,关于国际税收研究的论文不断涌现。借助知识图谱软件CiteSpace,对1992~2021年同方知网中北大中文核心期刊和CSSCI核心期刊数据库中收录的所有以“国际税收”为主题的文章进行了统计与分析,通过这些数据客观地挖掘出国内国际税收研究的整体情况。从筛选出的1671篇文献可以看出:国际税收研究的热度在总体上呈上升趋势;主要研究内容偏向于实事及税收法,国际税收、纳税人及税务机关等是出现频次最高的三个关键词;《厦门大学》和《中央财经大学》等是发表国际税收主题论文最多的刊物;邓力平、崔晓静等学者为国际税收研究作出重要贡献,是发表此主题论文数量最多的两位学者;各研究者之间的合作较少,关联性较小;研究机构联合发表的论文几乎不存在。

As an important topic in tax research, international taxation has been widely concerned by scholars, and papers on international taxation research continue to emerge. With the help of the knowledge graph software CiteSpace, statistics and analysis were carried out on all articles with the theme of “International Taxation” included in the Peking University Chinese core journals and CSSCI core journal databases of Tongfang HowNet from 1992 to 2021. An overview of domestic and interna-tional tax research, it can be seen from the selected 1671 literatures: the popularity of international tax research is on the rise in general;the main research content is biased towards facts and tax law. International taxation, taxpayers and taxation authorities are the three most frequently appearing keys “Xiamen University” and “Central University of Finance and Economics” are the publications that publish the most papers on international taxation;scholars such as Deng Liping and Cui Xiaojing have made important contributions to international taxation research and are the two scholars who have published the most papers on this topic;there are fewer collaborations and con-nections among researchers;papers jointly published by research institutions are almost non-existent.