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Topic · Accounting

Taxation and Legal Issues

Taxation and Legal Issues is a research topic within Accounting. Science Explorer counts 19k research works in it since 1950. 6.9% of them reached the world's top 10% most cited for their field and year.

This cluster of papers focuses on the European Union tax law and policy, particularly addressing issues such as tax avoidance, corporate taxation, financial reporting, cross-border taxation, the implementation of General Anti-Avoidance Rules (GAARs), and the impact of EU directives on member states' tax systems. The papers also explore the balance between tax sovereignty and the fundamental freedoms within the EU, as well as the harmonization of tax regulations across borders.

  • Tax Avoidance
  • EU Law
  • Corporate Taxation
  • Financial Reporting
  • Cross-Border Taxation
  • General Anti-Avoidance Rules (GAARs)
  • Directive 2013/34/EU
  • Mergers and Acquisitions
  • VAT Directives
  • Sovereignty
Research works
19k
fractional, since 1950
In the world top 10%
1.3k
per year above
Top-10% rate
6.9%
share of its works in the world top 10%
Growth, 2013–17 → 2018–22
-17%
the tick is no change

Which countries lead Taxation and Legal Issues research?

By volume, the United States and Poland publish the most (315 and 158 works in 2022–2025).

By volume, 2022–2025

  1. 1 United States 315 works
  2. 2 Poland 158 works
  3. 3 Germany 148 works
  4. 4 Spain 142 works
  5. 5 Indonesia 119 works
  6. 6 France 117 works
  7. 7 United Kingdom 85 works
  8. 8 Czechia 81 works
  9. 9 Netherlands 80 works
  10. 10 Austria 64 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.

United States: 24.0%Poland: 12.1%Germany: 11.3%Spain: 10.9%6 others listed: 41.7%24%largest
United States315 · 24.0%Poland158 · 12.1%Germany148 · 11.3%Spain142 · 10.9%6 others listed545 · 41.7%

Shares of the rows listed above, not of the whole node.

Which institutions lead Taxation and Legal Issues research?

By volume in 2022–2025, Austrian Foundry Research Institute publishes the most Taxation and Legal Issues research, followed by Masaryk University and University of Warsaw.

By volume, 2022–2025

  1. 1 Austrian Foundry Research InstituteAustria 32 works
  2. 2 Masaryk UniversityCzechia 23 works
  3. 3 University of WarsawPoland 20 works
  4. 4 Aarhus UniversityDenmark 18 works
  5. 5 University of MichiganUnited States 15 works
  6. 6 Maastricht UniversityNetherlands 14 works
  7. 7 Copenhagen Business SchoolDenmark 13 works
  8. 8 Charles UniversityCzechia 11 works
  9. 9 National Tax CollegeJapan 10 works
  10. 10 Monash UniversityAustralia 10 works

Where is Taxation and Legal Issues research done?

The largest centres of Taxation and Legal Issues research in 2022–2025 are Warsaw (Poland), Madrid (Spain), Moscow (Russia) and Leoben (Austria). Among places with at least 20 works in it, it is an unusually large share of all research in Leoben and Brno.

Largest cities, 2022–2025

  1. 1 Warsaw Poland 43 works
  2. 2 Madrid Spain 39 works
  3. 3 Moscow Russia 38 works
  4. 4 Leoben Austria 32 works
  5. 5 London United Kingdom 32 works
  6. 6 Prague Czechia 32 works
  7. 7 Paris France 31 works
  8. 8 Brno Czechia 30 works
  9. 9 Washington D.C. United States 29 works
  10. 10 New York United States 28 works

Where it is the local speciality

  1. LeobenAT · 32.4 works138×
  2. BrnoCZ · 30.3 works19×
← less than its size predicts1×more →

Location quotient: how much more of its research is in Taxation and Legal Issues than the world average.

See Taxation and Legal Issues on the map

Where is the best place to study Taxation and Legal Issues?

Among universities, judged by research, Charles University, Maastricht University and University of Warsaw 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.

0%10%20%mean 8.71%fractional works in this node (log) →share in the world top 10% →Charles University: 10, 15.8%Maastricht University: 14, 14.2%University of Warsaw: 20, 2.0%National Tax College: 10, 12.8%Tilburg University: 10, 10.5%Vienna University of Economics and Business: 8, 11.3%Copenhagen Business School: 13, 8.5%Masaryk University: 24, 3.6%Aarhus University: 18, 1.9%Erasmus University Rotterdam: 9, 6.5%Charles UniversityMaastricht UniversityNational Tax CollegeUniversity of Warsaw
above the meannear itbelow it

One dot per university in the table below. The upper left is the interesting corner: small places doing unusually strong work.

#UniversityScoreTop 10%SpecialisationWorksGrowth
1 Charles UniversityCzechia 80.515.8%11.1×10 +287.5%
2 Maastricht UniversityNetherlands 76.714.2%19.6×14 +68.0%
3 University of WarsawPoland 59.52.0%18.0×20 +269.6%
4 National Tax CollegeJapan 58.712.8%314.4×10 -3.5%
5 Tilburg UniversityNetherlands 58.410.5%27.0×10 +29.6%
6 Vienna University of Economics and BusinessAustria 58.111.3%47.2×8 +32.3%
7 Copenhagen Business SchoolDenmark 55.48.5%36.0×13 -2.5%
8 Masaryk UniversityCzechia 54.33.6%45.7×24 -28.0%
9 Aarhus UniversityDenmark 52.71.9%11.6×18 +31.5%
10 Erasmus University RotterdamNetherlands 51.96.5%14.6×9 +53.0%

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 Taxation and Legal Issues research growing?

Output in 2018–2022 was 17% lower than in 2013–2017, peaking in 2014. The fastest-growing topics are Taxation and Legal Issues.

19801990200020102020
grewheldshrank

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.