Digitizing Taxation in the Age of Digital Transformation - A Bibliometric Analysis
摘要
Tax digitization is becoming a growing area of interest, reflected in the increasing number of studies and the adoption of new technologies to improve tax processes. This research conducts a bibliometric analysis on tax digitization, providing an overview of the current state of research and future development directions. The study uses VOSviewer 1.6.18 to analyze 265 publications in the Web of Science (2016–2025), highlighting co-authorship networks, dominant research topics and involved institutions. The results highlight those areas such as blockchain, artificial intelligence, digital tax compliance and global tax policy are booming. Organizations such as the OECD, IMF and World Bank also play a central role in shaping tax digitization regulations and strategies. This research is useful for both policymakers and tax professionals, facilitating the anticipation of future trends, the development of tailored regulatory frameworks and the integration of emerging technologies into global tax systems.