GST Compliance and TPB: Mapping Knowledge in Domain Through Bibliometric Analysis
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Abstract
Research on taxpayer’s behavior related to their compliance towards tax laws has witness a momentous growth with the introduction of GST, supported by rising interest and publication trust shown by academic scholars. The rationale behind the present study is to get insight into literature concerning GST (Goods and Service Tax) and implementation of TPB (Theory of Planned Behavior). For this, various frameworks were explored, evaluated and discussed. The study focuses on bibliometric analyses. With the help of bibliometric analyses the paper presents the current scenario and identified gap in the existing literature on GST and Theory of Planned Behavior (TPB). Through reference checking and keyword analyses the study able to retrieve 234 research papers from Scopus database. Through performance analyses technique the most influential journal, prolific authors, most occurred keywords, page rank analyses etc. are evaluated that enriching the literature on behavioral taxation. Scientific mapping approach such as bibliometric coupling helped in providing valuable insights about conceptual and intellectual map in the field. Lastly, the present literature provides the roadmap for future research.