Digital Taxation in the Global Economy : A Bibliometric Review of Research Trends, Intellectual Structure, and Future Directions

Abstract

This study examines the global research landscape and intellectual structure of digital taxation through a bibliometric analysis of publications indexed in the Scopus database. Using VOSviewer as the primary analytical tool, the study constructs and interprets keyword co-occurrence networks to identify dominant research themes, thematic clusters, temporal evolution patterns, and research intensity distributions in this rapidly evolving field. The analysis shows that digital taxation research is anchored around the dual conceptual core of “digital taxation” and “taxation,” with five interrelated thematic clusters covering tax administration and compliance, cross-border digital services and BEPS-related international tax rules, e-commerce and digitalization, emerging technologies such as blockchain, big data and artificial intelligence, and digital transformation in tax governance. Overlay visualization indicates that scholarly attention has recently shifted toward artificial intelligence, big data, data privacy, and digital transformation, reflecting the technological maturation of the field. Density analysis confirms that digital taxation and taxation remain the most intensively researched constructs, while emerging technology-related themes occupy comparatively peripheral but expanding zones. Citation analysis identifies the most influential contributions shaping the field's intellectual trajectory. These findings collectively offer a comprehensive map of digital taxation research and outline promising directions for future inquiry.