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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

Digital transformation of tax in academic research: A literature review

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  • Digital transformation of tax in academic research: A literature review

Vu Thi Lan Huong *, Nguyen Thi Tuyet Van and Vu Thi Thanh Huyen

Department of Law, University of Labour and Social Affairs, Hanoi, Vietnam.
 
Review Article
World Journal of Advanced Research and Reviews, 2023, 20(01), 610-618
Article DOI: 10.30574/wjarr.2023.20.1.2092
DOI url: https://doi.org/10.30574/wjarr.2023.20.1.2092
 
Received on 03 September 2023; revised on 14 October 2023; accepted on 16 October 2023
 
This study aims to systematize previous research on digital transformation in the tax industry, make statistics, and evaluate according to the most influential authors in research on digital transformation in the tax industry. Research data was collected and analyzed from the Google Scholar database on VOSviewer 1.16.19 software with 76 articles for the keyword "digital transformation in the tax industry" filtered in abstract and title form. The results show that research on digital transformation in the tax industry has gradually increased since 2014 and the number peaked in 2021 (20 articles). The study also shows the most influential authors according to the number of citations and number of articles, the keywords of most interest in digital transformation research in the tax industry. The research results have contributed to synthesizing a system of research documents on digital transformation in the tax industry. At the same time, keyword analysis identified much content that will be important research points for future research.
 
Digital Transformation; Tax; Literature Review; Vosviewer.
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2023-2092.pdf

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Vu Thi Lan Huong, Nguyen Thi Tuyet Van and Vu Thi Thanh Huyen. Digital transformation of tax in academic research: A literature review. World Journal of Advanced Research and Reviews, 2023, 20(1), 610-618. Article DOI: https://doi.org/10.30574/wjarr.2023.20.1.2092

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