Corporate Taxation and Avoidance
Corporate Taxation and Avoidance is a research topic within Accounting. Science Explorer counts 29k research works in it since 1950. 19.1% of them reached the world's top 10% most cited for their field and year.
This cluster of papers focuses on corporate tax avoidance strategies, including the use of high-powered incentives, the behavior of multinational firms, financial reporting practices, transfer pricing, and the impact of tax shelters. It also explores the relationship between tax planning and corporate social responsibility, as well as the influence of tax policies on investment behavior.
- Tax Avoidance
- Corporate Tax
- Incentives
- Multinational Firms
- Financial Reporting
- Transfer Pricing
- Tax Shelters
- International Taxation
- Social Responsibility
- Investment Behavior
- Research works
- 29k fractional, since 1950
- In the world top 10%
- 5.5k per year above
- Top-10% rate
- 19.1% share of its works in the world top 10%
- Growth, 2013–17 → 2018–22
- +33% the tick is no change
Which countries lead Corporate Taxation and Avoidance research?
By volume, Indonesia and the United States publish the most (2.2k and 798 works in 2022–2025).
By volume, 2022–2025
- 1 Indonesia 2.2k works
- 2 United States 798 works
- 3 China 580 works
- 4 Germany 301 works
- 5 United Kingdom 176 works
- 6 Russia 171 works
- 7 Nigeria 132 works
- 8 Spain 131 works
- 9 Australia 122 works
- 10 France 103 works
How concentrated that is
The same countries as shares of everything the list above accounts for. A node where two countries do two thirds of the work and one spread evenly across twelve read alike as a ranking and not at all alike here.
Shares of the rows listed above, not of the whole node.
Which institutions lead Corporate Taxation and Avoidance research?
By volume in 2022–2025, Universitas Pamulang publishes the most Corporate Taxation and Avoidance research, followed by Universitas Trisakti and University of Indonesia.
By volume, 2022–2025
- 1 Universitas PamulangIndonesia 155 works
- 2 Universitas TrisaktiIndonesia 85 works
- 3 University of IndonesiaIndonesia 62 works
- 4 Mercu Buana UniversityIndonesia 59 works
- 5 Universitas Patria ArthaIndonesia 50 works
- 6 Austrian Foundry Research InstituteAustria 48 works
- 7 Politeknik Keuangan Negara STANIndonesia 44 works
- 8 University of BrawijayaIndonesia 43 works
- 9 Tarumanagara UniversityIndonesia 40 works
- 10 Universitas Pembangunan Nasional Veteran JakartaIndonesia 33 works
Who are the leading researchers in Corporate Taxation and Avoidance?
The most-cited researchers publishing on Corporate Taxation and Avoidance include Andrei Shleifer, Robert J. Barro and Joseph E. Stiglitz.
- 1 Andrei Shleifer United States 10k citations
- 2 Robert J. Barro United States 7.9k citations
- 3 Joseph E. Stiglitz United States 7.4k citations
- 4 Stephen Bond United Kingdom 4.5k citations
- 5 René M. Stulz United States 4.4k citations
Ranked by citations received across their whole record, among researchers with at least three works on this topic.
Where is Corporate Taxation and Avoidance research done?
The largest centres of Corporate Taxation and Avoidance research in 2022–2025 are Jakarta (Indonesia), Tangerang (Indonesia), Bandung (Indonesia) and Surabaya (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Banten, Leoben and Tangerang.
Largest cities, 2022–2025
Where it is the local speciality
- BantenID · 44.5 works125×
- LeobenAT · 47.8 works69×
- TangerangID · 210.5 works29×
Location quotient: how much more of its research is in Corporate Taxation and Avoidance than the world average.
Where is the best place to study Corporate Taxation and Avoidance?
Among universities, judged by research, University of Sfax, Central University of Finance and Economics and Southwestern University of Finance and Economics score highest, combining excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.
One dot per university in the table below. The upper left is the interesting corner: small places doing unusually strong work.
| # | University | Score | Top 10% | Specialisation | Works | Growth |
|---|---|---|---|---|---|---|
| 1 | University of SfaxTunisia | 71.5 | 58.3% | 7.8× | 12 | +288.9% |
| 2 | Central University of Finance and EconomicsChina | 62.2 | 47.2% | 20.3× | 15 | +63.8% |
| 3 | Southwestern University of Finance and EconomicsChina | 61.5 | 52.7% | 14.2× | 13 | +9.3% |
| 4 | Zhejiang University of Finance and EconomicsChina | 58.9 | 59.0% | 22.2× | 10 | -84.4% |
| 5 | University of IndonesiaIndonesia | 58.0 | 16.6% | 8.1× | 62 | +836.0% |
| 6 | Jiangxi University of Finance and EconomicsChina | 56.2 | 53.2% | 15.6× | 8 | -27.9% |
| 7 | Bucharest University of Economic StudiesRomania | 55.7 | 23.0% | 11.9× | 13 | +195.5% |
| 8 | Tilburg UniversityNetherlands | 55.1 | 17.4% | 10.0× | 10 | +197.8% |
| 9 | Universitas Patria ArthaIndonesia | 54.8 | 4.6% | 10.0× | 50 | +1265.2% |
| 10 | Northern University of MalaysiaMalaysia | 54.1 | 36.5% | 7.0× | 8 | +324.0% |
Universities only. Score blends excellence (30%), specialisation (25%), size (20%), growth (15%) and international reach (10%), 2015–2022; growth compares 2010–14 with 2015–19.
Is Corporate Taxation and Avoidance research growing?
Output in 2018–2022 was 33% higher than in 2013–2017, peaking in 2025. The fastest-growing topics are Corporate Taxation and Avoidance.
The same series as a ribbon — one cell per year, darker for more. The line above answers how much; this answers when.
Which topics inside it are moving
Growth and decline on one axis around a shared zero. Two lists side by side hide the thing that matters: whether the growth dwarfs the decline, or the other way round.