Digital transformation of tax in academic research: A literature review
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
Publication history:
Received on 03 September 2023; revised on 14 October 2023; accepted on 16 October 2023
Abstract:
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.
Keywords:
Digital Transformation; Tax; Literature Review; Vosviewer.
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Copyright © 2023 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0