粤港澳大湾区税收问题研究的概况与趋势——基于CiteSpace工具的文献计量学分析

利用分析软件CiteSpace,运用可视化分析的方法对粤港澳大湾区税收问题的核心研究力量、研究现状和研究趋势进行分析.研究发现:学者对香港地区税收领域的研究给予的关注度最强;研究主要集中在征管模式、香港税收问题、吸引外商投资的税制和三地税收政策4个方面;研究主题突现时间与当时宏观背景以及相关税种改革时点相契合;研究热点由研究直接税转变为研究以增值税为代表的间接税、由研究香港税收制度特点和征纳双方存在的税收问题转变为研究湾区内税收筹划问题再转变为现在的研究粤港澳大湾区税收协调问题.

The General Situation and Trend of the Research on the Tax Issues of Guangdong-Hong Kong-Macao Greater Bay Area: Bibliometric analysis based on CiteSpace

The analysis software CiteSpace is used to analyze the core research strength, research status and research trend of the tax issue in the Guangdong-Hong Kong-Macao Greater Bay Area with the visualization analysis method.The results show that:Scholars have paid the most attention to the tax research in Hong Kong.The research mainly focuses on four aspects: collection and management mode, Hong Kong tax issues, tax system to attract foreign investment and tax policies of the three places;The timing of the emergence of the research topic was consistent with the macro background and the relevant tax reform at that time;The research focus has changed from direct tax to indirect tax represented by value added tax, from the characteristics of Hong Kong tax system and the tax problems existing in both sides of the tax collection to the tax planning issues in the Bay Area, and then to the current research on the tax coordination in the Guangdong-Hong Kong-Macao Greater Bay Area.