Bibliometric Analysis of the investigation in Tax Burden

Abstract

The main objective of this study is to characterize research on the tax burden, through a bibliometric analysis, until the end of 2020, analyzing, on the one hand, the content of articles published on this topic and, on the other hand, concluding about the profile of researchers. It stands out research on the main subject are associated with other phenomena such as economic growth, tax capitalization, effective tax rate, shadow economy and corporate tax burden, as well as the European Union, Malaysia, and China. Considering the data obtained, the articles published over the years have been increasing, being distributed among twenty-four different journals. As for the profile of the researchers, most only contribute to the study with one article, with individual authorship being predominant. It is also verified that in this study there are articles affiliated to almost all continents, except for Africa, and it is in the Asian continent, more specifically in China, that more authors are affiliated.