MAPPING THE LITERATURE ON GOODS AND SERVICES TAX (GST): A BIBLIOMETRIC ANALYSIS

Abstract

The field of Goods and Service Tax (GST) research has gained momentum since its proposal and adoption by various countries as an indirect taxation system. This study aims to conduct a bibliometric analysis for creating a knowledge structure on GST by merging NVivo12 and VOS viewer© 1.6.5 version (two bibliometric software programs). The study aims to capture insights such as number of publications per year, number of authors per publication, author collaboration, the most prolific authors, the methodology used by the different authors, most productive journals in the area, highly cited articles with the author’s name and titles as well as the year of publication, keyword analysis, and cluster analyses. By entering keywords, like GST, Goods, and Service Tax, Indirect Tax into the Scopus search engine, the data from the year 2001-2021 is searched. After multiple refinements, a total of 234 out of 989 documents are chosen.