A Bibliometric Analysis On The Impact Of Taxation On Digial Goods And Services

The global debate on the digital economy focuses with increasing frequency and urgency on the imminent arrival of a fourth industrial revolution that is said to create a new digital economy powered by advanced cyber-physical systems covering advanced manufacturing, transportation, services, and even biological systems. Analyzing the accelerated development of the digital economy globally, it is not bold to say that the digital economy is becoming more and more the economy itself; in this context, it becomes difficult to delineate the digital economy from the rest of the economy in terms of taxation. The aim of this paper is to determine the impact of the taxation of the digital goods and services in the development of digital economy and also in the traditional economy. This paper reviews these prior studies about digitalization along with a systematic review of recent articles in top public administration journals, to begin to identify and compare key characteristics of these academic communities, including their core researchers, theories, topics, and methods. In this sense, we used the method of bibliometric analysis. The data needed to carry out the scientific approach were extracted from the Web of Science Core Collection database, one of the most popular platforms in the field of scientific research.