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本文通过分析2006-2015年经济和管理类CNKI数据库中CSSCI期刊的税收学文献,用文献计量和知识图谱分析方法对中国税收研究主题整体态势进行了分析和总结。结果表明,税收学研究成果整体产出趋势平稳,各主题分布不均,多聚焦中短期问题,整体呈现“三多三少”、“四个聚焦”的特征,即研究税收制度改革多、税收政策多、税收征管多,研究基础理论少、国际税收和外国税收少、史学成果更少;研究问题主要聚焦于中国税收组织收入和调节经济两大功能及其协调、中国现行税制的改革优化、中国税收调节的重点领域和中国税收征管的关键环节。在此基础上,从供给和需求两方面分析了形成上述特征的原因。
This paper analyzes the taxation literature of CSSCI journals in the CNKI database of economy and management from 2006 to 2015, and analyzes and summarizes the overall situation of China’s taxation research topic with bibliometrics and knowledge map analysis. The results show that the overall output trends of tax research are stable, the topics are unevenly distributed and the problems of medium and short-term are more focused. The overall characteristics of tax research are “three more and three less” and “four focuses” There are many reforms, many tax policies, many tax collection and management, less research basic theory, less international tax revenue and foreign tax revenue, and less historical achievements. The research issues mainly focus on the two major functions of tax revenue and economic regulation in China and their coordination, the current tax system in China The reform and optimization of China’s tax adjustment of the key areas and tax collection and management of China’s key links. On this basis, the reasons for forming the above characteristics are analyzed from the aspects of supply and demand.