文章基本信息

标题：A Bibliometric Analysis of Research on Goods and Service Tax (GST) From 2004 To 2019
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作者：Kuldeep Dhar ; Utkal Khandelwal
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2020
卷号：24
期号：1
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：GST is a one-tax framework at a national level for production and sale of products and services. The implementation of the GST has replaced several other taxes. Approximately 152 countries are following this tax system. In 2004, the GST was formed in India with a task force to enforce the Kelkar Committee report, which examined central and state-level indirect tax systems. After the Kelkar Committee report, there were so many researchers have been published on implementations and calculations of GST. This research is an attempt to present bibliometric analysis of published research and review papers on goods and service tax. The purpose of this research is to recognize the pattern of goods and service tax research. By reviewing 177 research and review papers published in Scopus database from 2004 to 2019. The analysis outlines the year wise publication, most cited papers on “Goods and Service tax”, most prolific authors, most prolific journals, most involved countries and institutions and keyword analysis of the goods and service tax research. The findings contain basic perspectives for the growth of goods and service tax research and recent developments..
关键词：Goods and Service tax;GST;Tax system;Bibliometric study