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

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  • Roxana Ciortin GANGOȘ

    (Doctoral School of Economic Studies, University of Oradea, Oradea, Romania)

Abstract

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.

Suggested Citation

  • Roxana Ciortin GANGOȘ, 2025. "A Bibliometric Analysis On The Impact Of Taxation On Digial Goods And Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 34(1), pages 123-131, July.
    • Handle: RePEc:ora:journl:v:34:y:2025:i:1:p:123-131
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    References listed on IDEAS

    as
    1. Kevin Williams & Samir Chatterjee & Matti Rossi, 2008. "Design of emerging digital services: a taxonomy," European Journal of Information Systems, Taylor & Francis Journals, vol. 17(5), pages 505-517, October.
    2. Simon Abendin & Pingfang Duan & Christian Nsiah, 2021. "International trade and economic growth in Africa: The role of the digital economy," Cogent Economics & Finance, Taylor & Francis Journals, vol. 9(1), pages 1911767-191, January.
    3. Gianmarco Bressanelli & Federico Adrodegari & Marco Perona & Nicola Saccani, 2018. "Exploring How Usage-Focused Business Models Enable Circular Economy through Digital Technologies," Sustainability, MDPI, vol. 10(3), pages 1-21, February.
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    Keywords

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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