INTERNATIONAL TAXATION FROM AN ACADEMIC PERSPECTIVE: BIBLIOMETRIC REVIEW FROM 1995 TO 2023

Abstract

International taxation is a topic discussed in accounting research due to globalization, which has led to an increase in transnational commercial and financial transactions. This has generated new challenges for governments that must ensure that their tax systems are fair and equitable for companies and citizens operating internationally. Therefore, the study identifies the scientific production related to international taxation studies, through a bibliometric review. The methodology is descriptive-documentary with a quantitative approach, using the SCOPUS database as a source of information. The interpretation of the data was carried out by means of a bibliometric study. The main results indicate: a) between 1995 and 2023, 120 papers on challenges in international taxation were identified, b) the United States is the leading country with more research on international taxation (International Taxation); c) there is since 2018, an upturn in publications in this regard, d) In Oceania and South America the subject has a precarious development. It is concluded that the different lines of research in international taxation studies are approached from the thematic areas: economics, econometrics, finance, social sciences, accounting and management, environment.