CORPORATE TAXPAYER IN THE FACE OF ECONOMIC SHIFT: A BIBLIOMETRIC ANALYSIS OF EMERGING ISSUES AND THEORETICAL GAPS

Abstract

Corporate tax compliance has become increasingly crucial amid global economic shifts, particularly in light of growing scrutiny over tax avoidance, evolving policy reforms, and digital transformation. Despite its significance, the existing literature on corporate tax remains fragmented and undersynthesized. This study conducts a comprehensive bibliometric analysis of 1,241 Scopus-indexed publications to map the intellectual structure, emerging themes, and theoretical development in the field. A three-stage search strategy was employed, including phase-based filtering (pre-2020 and post-2020) and targeted retrieval of theory-oriented articles. Tools such as VOSviewer and OpenRefine were utilized for network visualization and data cleaning, while manual content classification provided support for thematic and theoretical mapping. The findings reveal a surge in research after 2020, driven by regulatory reforms such as BEPS 2.0 and the increased importance of ESG and governance factors. Tax avoidance, corporate governance, and digital finance emerged as dominant themes, whereas compliance as a standalone concept remains comparatively underrepresented. Theoretical analysis reveals a heavy reliance on agency theory, with limited integration of behavioral, institutional, and stakeholder perspectives. This study contributes to the field by identifying gaps and offering direction for future research in a globally disrupted tax environment.