Tax challenges of the digital economy: A bibliometric study in light of international initiatives and reforms

Abstract

The digital economy, increasingly reliant on intangible assets, extensive use of data, algorithms, and digital networks, has created significant challenges for the international tax system, particularly through the intensification of Base Erosion and Profit Shifting (BEPS) practices. These developments have necessitated broad initiatives to confront such challenges, accompanied by growing academic interest in the subject. Within this context, the present study conducts a comprehensive bibliometric analysis of this research domain by examining its conceptual structure, identifying collaboration networks, and highlighting research gaps. The analysis is based on peer-reviewed scientific articles indexed in the OpenAlex database covering the period from 1996 to 2024. The study identified key findings, notably the dominance of fundamental intellectual themes in the field, centered on new digital models, tax avoidance mechanisms, and emerging global solutions. It further revealed a qualitative shift in research focus, moving from diagnosing problems to evaluating proposed solutions. Additionally, co-authorship network analysis demonstrated that research activity is largely driven by networks in European countries and the United States, with a clear lack of collaboration involving developing nations. Consequently, the most urgent research gaps concern the economic implications of new solutions and their potential impact on developing countries.