STRENGTHENING LOCAL TAXING POWER THROUGH DIGITAL GOVERNANCE: A BIBLIOMETRIC ANALYSIS

Abstract

This study aims to map the development of the literature on local taxing power through a bibliometric approach based on publications indexed in Scopus. The research data consists of 227 scientific documents analyzed using descriptive analysis, citation, co-authorship, and keyword co-occurrence techniques, and visualized using VOSviewer. The analysis results indicate that publications are dominated by journal articles with an increasing growth trend, particularly since the 2010s. Geographically, research contributions remain concentrated in developed countries, while participation from developing countries remains limited. Citation analysis identified a number of key articles that play a role in shaping the intellectual structure of this field, while patterns of scientific collaboration indicate a network that remains fragmented at the author level but is more structured at the country level. Furthermore, co-occurrence analysis shows that the literature on local taxing power is dominated by themes of fiscal decentralization, governance, and local tax capacity. In more recent developments, issues related to digital transformation in public administration have begun to emerge, pointing toward a strengthened role for digital governance in local tax management, although this is still in the early stages of development. These findings suggest the potential for integrating digital governance as a direction for future research.