Bibliometric Investigation of Academic Studies on “Tax Compliance” Published between 1983-2021

Abstract

“Tax Compliance” is the fulfillment of tax obligations by taxpayers on time and in accordance with tax laws. “Tax Compliance” aims to ensure that taxpayers pay their taxes in full. The literature about the “Tax Compliance” notion tries to find answers to the question "Why do taxpayers pay taxes or why do they not want to pay taxes." 
 The aim of this article is the bibliometric analysis of academic studies on “Tax Compliance”. This research covers academic studies published on “Tax Compliance” between 1983-2021 and indexed in the Web of Science (WoS) database. This study–aiming to guide future studies–examines previous research on “Tax Compliance” with bibliometric mapping. In the WoS database, the number of studies on “Tax Compliance” published between 1983-2021 was 585. The majority of the studies were articles mostly written in English. The most productive countries in “Tax Compliance” publications were America, England, Australia, and Austria. The “Tax Compliance” studies conducted by multidisciplinary authors from various countries steadily grow. For future research, the current study recommends using multiple databases and including more fields in search queries.