Abstract:

The relationship between accounting and taxation represents a very popular research area, due to the geographical, cultural, legislative and temporal specificities it entails, that determine divergent currents of opinion and inconsistent research results. The purpose of this research is to determine the current state of knowledge and the research tendencies in reference with this research topic, by means of bibliometric analysis using the VOSviewer software and a scientific material comprised of 216 publications extracted from the Web of Science databases. The results reveal that the volume of scientific publications on the relationship between accounting and taxation has decreased considerably in the last years, most publications being issued in 2014. In addition to that, it was found that the most productive country in this area of research is the United States of America. Moreover, the research establishes that there are mainly six thematic clusters of research in this domain that address the following topics: the differences between tax and accounting systems and principles; the assurance of entity performance through the generation of high-quality, not fiscally polluted accounting information; the relationship between accounting and taxation at country level; the effects of the interactions between the two; the need to increase the effectiveness of regulations and policies in order to achieve convergence and harmonization of accounting and taxation; the costs of accounting and tax regulations disconnection and the costs implied by the existence of corruption. The research is useful for academicians as it reveals areas that need further research.