A Bibliometric Analysis of the Goods and Services Tax (GST): A Review of Recent Research Trends

Purpose: To conduct a bibliometric analysis of the Goods and Services Tax (GST) to enhance comprehension of the existing body of knowledge. Design/Methodology/Approach: The analysis was executed using Biblioshiny in R studio, and 784 documents were extracted from the Web of Science (WoS) database covering the years 1989 to 2023. Findings: The analysis findings unveiled prominent authors, highly cited publications, significant themes, keywords, and co-citation networks within the field of GST. Originality/Value: This study used Web of Science (WoS) data for the bibliometric analysis, contributing to the existing literature on this subject. Practical Implications: The research results are pertinent to scholars, researchers, and policymakers in the field of GST. The study offers a roadmap and pathways for scientifically comprehending this domain's current and future research trends.