From Tax Administration to Digital Governance: A Mapping of the Global Research Landscape

The intersection of digitalization and government revenue mobilization has emerged as one of the most rapidly growing areas in fiscal and tax research. This study presents a comprehensive bibliometric analysis and science mapping of the global literature on digitalization and government revenue. It covers 220 peer-reviewed English-language articles indexed in the Web of Science (WoS) Core Collection from 2014 to 2025. Following a structured Boolean keyword search and progressive filtering, data were analyzed using the Bibliometrix R package and Biblioshiny graphical interface. A dual synthesis was conducted: the ten most-cited articles in the WoS dataset were reviewed for methodological and substantive contribution, and ten recent thematically relevant studies published in 2026 were incorporated to map the frontier of the field. The corpus spans 129 journals and involves 544 authors from more than 25 countries. The field exhibits exceptional growth (annual growth rate: 30.69%), is intellectually young (average document age: 2.28 years), and is geographically concentrated in China (32.3% of output). Science mapping reveals four thematic macro-clusters: (1) digital tax administration and compliance; (2) corporate digital transformation and tax avoidance; (3) digital finance and revenue mobilization in developing economies; and (4) international tax reform and fiscal policy. Emerging themes include digital currency and tax governance, BEPS 2.0 reform, and environmental tax governance. Significant research gaps persist regarding institutional heterogeneity, developing-country contexts, non-linear dynamics, and qualitative methodological approaches. The Journal of Tax Reform is identified among the top-ten most productive sources in the field.

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