Paper/Speech Details of Conference Program for the 30th NISPAcee Annual Conference Program Overview WG5: Public Finance and Public Financial Management Author(s) Dejan Ravšelj University of Ljubljana Ljubljana Slovenia Aleksander Aristovnik, Faculty of Public Administration, University of Ljubljana, Ljubljana, Slovenia; Dejan Ravšelj, Faculty of Public Administration, University of Ljubljana, Ljubljana, Slovenia; Ringa Raudla, Tallinn University of Technology, Tallinn, Estonia Title Tax-related research trends in new EU member states: A bibliometric analysis in the last two decades File Paper files are available only for conference participants, please login first. Presenter Dejan Ravšelj Abstract The main objective of the paper is to provide a comprehensive and in-depth examination of tax-related research in new EU member states over the past two decades. Specific objectives of the bibliometric analysis include: 1) examining descriptive indicators, including the most pertinent documents; 2) finding the most impacting countries, journals, and authors; and 3) examining research hotspots by considering the evolution over time. A bibliometric analysis is used to pursue these objectives, allowing for an innovative approach to a literature review and significantly upgrading traditional literature review techniques. Bibliometric analysis is based on the Scopus database, consisting of 885 scientific articles published between 2001 and 2021 addressing tax-related issues in new EU member states. In this context, several established and innovative bibliometric approaches are applied. The results reveal the modest growth of the research in the first observed decade, followed by significant growth in the second observed decade. Most of the research has been conducted in the Visegrad group of countries (i.e., the Czech Republic, Slovakia and Poland) and published in different relevant sources from Central and Eastern Europe, such as Finance a Uver - Czech Journal of Economics and Finance and E a M: Ekonomie a Management. Furthermore, the most productive authors in new EU member states are affiliated with the University of Žilina, Slovakia. Finally, inequality and welfare, tax evasion, tax reform, inequality and poverty, tax support, earnings management, policy and growth, corporate taxation, unemployment, and tax types are identified as the main research hotspots. The main purpose of the study is to provide the foundation for further research and the basis for evidence-based policymaking, which may facilitate tax policy reforms in the future.
