Corporate social responsibility and corporate tax aggressiveness: a scientometric analysis of the existing literature to map the future

Using data from 2003 to 2020, this study uses a scientometric approach to investigate the nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness research. The objective is to identify under-explored regions, variables, citation patterns, theories, and unexplored topics in the body of knowledge to establish trends in publications on issues about corporate social responsibility and corporate tax aggressiveness. In addition, the study also considers publication journal areas of focus. Research linking CSR and tax avoidance using VOSviewer and triangulating with CiteSpace, by way of approach, is not found in the literature. The findings suggest that CSR and corporate tax aggressiveness researchers do not use far-reaching relevant theories and applicable findings from studies beyond their clusters. Another finding is that African countries remain under-explored due to the absence of institutional representation and an adequate number of investigators regarding CSR and corporate tax aggressiveness research. Finally, the study reveals a number of research topics to be explored. Governments, particularly in developing economies, should create policies that define taxes as part of an entity’s CSR narrative to enhance transparency and legitimacy. In addition, the study is of immense significance to master and PhD students since it provides an agenda for future research.This paper was financed by National Funds of the FCT-Portuguese Foundation for Science and Technology within the project “UIDB/03182/2020”

Theoretical Support for Social Media Research. A Scientometric Analysis

Part 1: FoundationsInternational audienceWe seek to analyze the research into the field of social media implementation in public administrations, examining the theories that support the use of social media, the main use of this technology for public administrations and the trends and research innovations in this area in the future. In addition, a comparative study will be performed in order to identify differences of research, research gaps and interest on the different domains of this topic into different contexts. To achieve the aims, the scientometric methodology will be applied to a sample of papers published in journals listed in the fields of Public Administration, Information Sciences and Communication. In this sense, the research about social media has not been the same in all areas. Knowledge gaps and research opportunities are identified from these observations, which reveal changes in the research methods applied, reinforcing the development of a theoretical framework so that the application of social media may efficiently contribute to improving management in the public sector