Taxation and Compliance Studies
Taxation and Compliance Studies is a research topic within Economics and Econometrics. Science Explorer counts 33k research works in it since 1950. 23.9% of them reached the world's top 10% most cited for their field and year.
This cluster of papers explores the determinants, consequences, and enforcement strategies related to tax evasion, informal economy, and shadow economy. It covers topics such as tax compliance, tax morale, corruption, institutional quality, and the impact of fiscal policies on the labor market. The research also delves into the interplay between formal and informal sectors, as well as the role of enforcement mechanisms in influencing taxpayers' behavior.
- Tax Evasion
- Informal Economy
- Tax Compliance
- Shadow Economy
- Enforcement Strategies
- Tax Morale
- Corruption
- Institutional Quality
- Fiscal Policy
- Labor Market
- Research works
- 33k fractional, since 1950
- In the world top 10%
- 8k per year above
- Top-10% rate
- 23.9% share of its works in the world top 10%
- Growth, 2013–17 → 2018–22
- +92% the tick is no change
Which countries lead Taxation and Compliance Studies research?
By volume, Indonesia and the United States publish the most (4.2k and 892 works in 2022–2025).
By volume, 2022–2025
- 1 Indonesia 4.2k works
- 2 United States 892 works
- 3 China 507 works
- 4 Brazil 299 works
- 5 India 275 works
- 6 Nigeria 258 works
- 7 United Kingdom 241 works
- 8 Malaysia 196 works
- 9 Türkiye 195 works
- 10 Germany 181 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 Taxation and Compliance Studies research?
By volume in 2022–2025, University of Indonesia publishes the most Taxation and Compliance Studies research, followed by Universitas Pamulang and Universitas Patria Artha.
By volume, 2022–2025
- 1 University of IndonesiaIndonesia 127 works
- 2 Universitas PamulangIndonesia 126 works
- 3 Universitas Patria ArthaIndonesia 125 works
- 4 Politeknik Keuangan Negara STANIndonesia 85 works
- 5 University of BrawijayaIndonesia 80 works
- 6 Universitas TrisaktiIndonesia 79 works
- 7 University of Pembangunan Nasional Veteran Jawa TimurIndonesia 72 works
- 8 Mercu Buana UniversityIndonesia 58 works
- 9 Tarumanagara UniversityIndonesia 57 works
- 10 Udayana UniversityIndonesia 57 works
Who are the leading researchers in Taxation and Compliance Studies?
The most-cited researchers publishing on Taxation and Compliance Studies include Andrei Shleifer, Daron Acemoğlu and Gordon Tullock.
- 1 Andrei Shleifer United States 10k citations
- 2 Daron Acemoğlu United States 5.7k citations
- 3 Gordon Tullock United States 3.2k citations
- 4 Adrian Furnham United Kingdom 3k citations
Ranked by citations received across their whole record, among researchers with at least three works on this topic.
Where is Taxation and Compliance Studies research done?
The largest centres of Taxation and Compliance Studies research in 2022–2025 are Jakarta (Indonesia), Bandung (Indonesia), Surabaya (Indonesia) and Makassar (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Banten, Eldoret and Tangerang.
Largest cities, 2022–2025
- 1 Jakarta Indonesia 693 works
- 2 Bandung Indonesia 268 works
- 3 Surabaya Indonesia 256 works
- 4 Makassar Indonesia 253 works
- 5 Medan Indonesia 189 works
- 6 Tangerang Indonesia 179 works
- 7 Yogyakarta Indonesia 162 works
- 8 Malang Indonesia 157 works
- 9 Depok Indonesia 154 works
- 10 Semarang Indonesia 153 works
Where it is the local speciality
- BantenID · 84.5 works150×
- EldoretKE · 40.3 works48×
- TangerangID · 178.7 works15×
- JakartaID · 33.0 works12×
Location quotient: how much more of its research is in Taxation and Compliance Studies than the world average.
Where is the best place to study Taxation and Compliance Studies?
Among universities, judged by research, University of Indonesia, Universitas Patria Artha and University of Ghana 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 IndonesiaIndonesia | 68.9 | 16.0% | 10.6× | 127 | +1210.9% |
| 2 | Universitas Patria ArthaIndonesia | 63.4 | 6.5% | 15.8× | 126 | +1398.5% |
| 3 | University of GhanaGhana | 63.3 | 52.2% | 6.0× | 13 | +264.6% |
| 4 | University of International Business and EconomicsChina | 62.6 | 48.1% | 8.4× | 8 | +287.5% |
| 5 | Obafemi Awolowo UniversityNigeria | 61.6 | 56.9% | 7.5× | 10 | +118.9% |
| 6 | Northern University of MalaysiaMalaysia | 61.4 | 28.7% | 11.1× | 20 | +147.6% |
| 7 | University of BrawijayaIndonesia | 61.2 | 13.1% | 8.9× | 80 | +294.3% |
| 8 | Universitas TrisaktiIndonesia | 60.9 | 7.9% | 18.4× | 79 | +1239.6% |
| 9 | University of SfaxTunisia | 59.5 | 61.1% | 3.6× | 9 | +314.3% |
| 10 | University of ZambiaZambia | 58.7 | 33.8% | 9.9× | 14 | — |
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 Taxation and Compliance Studies research growing?
Output in 2018–2022 was 92% higher than in 2013–2017, peaking in 2023. The fastest-growing topics are Taxation and Compliance Studies.
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.