TAX COLLECTION EFFICIENCY IN PUBLIC ADMINISTRATION: A BIBLIOMETRIC AND SCIENCE‑MAPPING ANALYSIS OF CONCEPTS, MEASURES, AND THEORETICAL FOUNDATIONS
DOI:
https://doi.org/10.35631/AIJBES.828029Keywords:
Tax Collection Efficiency, Revenue Administration, Tax Compliance, Public Administration, Bibliometric Analysis, Science MappingAbstract
This study examines how scholarly research on tax collection efficiency in public administration has evolved using bibliometric and science-mapping techniques. It focuses on how the field is conceptualised, how efficiency is measured, and which theories are most frequently used. The topic is increasingly crucial for revenue administration, fiscal sustainability, and public-sector performance. Nevertheless, existing work is spread across tax administration, public finance, governance, compliance, and digital transformation. To address this fragmentation, the article maps the field’s development, influence, main themes, and patterns of international collaboration. Accordingly, data were retrieved from the Scopus database for 299 English-language journal articles published between 2000 and 2026 using a TITLE-ABS-KEY search string that combined terms such as “tax administration efficiency,” “public administration,” and “tax collection performance.” After screening by language, subject area, and publication year, the dataset was analysed using Scopus Analyser, OpenRefine, and VOSviewer. The results reveal slow growth in publications between 2000 and 2010, followed by a marked increase after 2020, with the highest annual outputs recorded between 2021 and 2025. Citation analysis highlights a small group of highly cited articles, while keyword co-occurrence analysis reveals dominant themes such as tax revenue, tax administration, tax compliance, corruption, revenue administration, tax reform, efficiency, and Information and Communication Technology (ICT). Meanwhile, country-level co-authorship analysis indicates that the United States (US) contributes the most documents, while the United Kingdom (UK) has the highest citation impact. Overall, the study indicates that tax collection efficiency is a multidimensional and interdisciplinary research domain shaped by administrative capacity, governance quality, digitalisation, compliance behaviour, and performance measurement. It also offers a structured knowledge base for future work on efficient and technology-enabled revenue administration.
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