August 20, 2025Deleted Journal

Base Erosion and Profit Shifting Research So Far: A Bibliometric Analysis

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Bibliometric analysis tracks trends in base erosion and profit shifting research, highlighting gaps in digital taxation and policy effectiveness.

The analysis indicates a shift towards discussions on tax evasion and offshore jurisdictions, reflecting evolving taxation challenges.
Key metrics revealed that the focus has moved from income mechanisms to innovative tax solutions in response to digital business models.
Employing VOSviewer, the analysis scrutinized data from Scopus and Web of Science, identifying influential authors and leading institutions.
Emphasizing interdisciplinary approaches, the study calls for enhanced strategies to improve tax compliance and enforcement outcomes.

Gabriela-Adina Păun (2025) studied this question.

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Bibliometric analysis tracks trends in base erosion and profit shifting research, highlighting gaps in digital taxation and policy effectiveness.