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Cogent Business & Management Volume 9, 2022 - Issue 1
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis

Kwakye Boateng1 Department of Accounting and Finance,Cape Coast Technical University, Cape Coast, GhanaView further author information
,
Kwame Bosiako Omane-Antwi2 Professor of Accounting and Finance, Pentecost University, Accra, GhanaView further author information
&
Yaw Ndori Queku3 Department of Accounting and Finance, Cape Coast Technical University, Cape Coast, GhanaCorrespondence[email protected]
View further author information
Article: 2150117 | Received 04 Oct 2022, Accepted 17 Nov 2022, Published online: 01 Dec 2022

Figures & data

Figure 1. Average Corporate Tax Revenue Performance.

Source: OECD Corporate Tax Statistics (2021)
Figure 1. Average Corporate Tax Revenue Performance.

Figure 2. CIT Analysis.

Source: OECD’s Corporate Tax Statistic database (2021)
Figure 2. CIT Analysis.

Table 1. Main information about the dataset

Figure 3. Annual growth rate.

Authors’ Construct (2022) from Bibliometrix Package
Figure 3. Annual growth rate.

Figure 4. Average citation per year.

Authors’ Construct (2022) from Bibliometrix Package
Figure 4. Average citation per year.

Figure 5. Most relevant sources.

Authors’ Construct (2022) from the Bibliometrix Package
Figure 5. Most relevant sources.

Figure 6. Contribution of the top ten sources 1981–2022.

Authors’ Construct (2022) from Bibliometrix Package
Figure 6. Contribution of the top ten sources 1981–2022.

Figure 7. Most relevant authors and production over the years.

Authors’ Construct (2022) from Bibliometrix Package
Figure 7. Most relevant authors and production over the years.

Figure 8. Most cited articles.

Authors’ Construct (2022) from Bibliometrix Package
Figure 8. Most cited articles.

Figure 9. Treemap of top 50 authors’ keywords.

Authors’ Construct (2022) from the Bibliometrix Package
Figure 9. Treemap of top 50 authors’ keywords.

Figure 10. Thematic evolution of authors’ keywords.

Authors’ Construct (2022) from Bibliometrix Package
Figure 10. Thematic evolution of authors’ keywords.

Figure 11. Historic direct citation network for the top 20 authors.

Authors’ Construct (2022) from Bibliometrix Package
Figure 11. Historic direct citation network for the top 20 authors.

Figure 12. Country collaboration.

Authors’ Construct (2022) from Bibliometrix Package
Figure 12. Country collaboration.

Figure 13. Most cited countries.

Authors’ Construct (2022) from Bibliometrix Package
Figure 13. Most cited countries.

Table 2. Search Results on Financial Constraints and Tax Compliance

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