{"id":"https://openalex.org/W7202370873","doi":"https://doi.org/10.52970/grts.v6i1.2058","title":"Base Erosion and Profit Shifting in the Digital Economy: A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms","display_name":"Base Erosion and Profit Shifting in the Digital Economy: A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms","publication_year":2026,"publication_date":"2026-05-18","ids":{"openalex":"https://openalex.org/W7202370873","doi":"https://doi.org/10.52970/grts.v6i1.2058"},"language":"en","primary_location":{"id":"doi:10.52970/grts.v6i1.2058","doi":"https://doi.org/10.52970/grts.v6i1.2058","is_oa":true,"landing_page_url":"https://doi.org/10.52970/grts.v6i1.2058","pdf_url":"https://goldenratio.id/index.php/grts/article/download/2058/1572","source":{"id":"https://openalex.org/S4387290386","display_name":"Golden Ratio of Taxation Studies","issn_l":"2776-7868","issn":["2776-7868"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Golden Ratio of Taxation Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://goldenratio.id/index.php/grts/article/download/2058/1572","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059190331","display_name":"Arya Zulfikar Akbar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arya Zulfikar Akbar","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020380051","display_name":"Reza Muhammad Rizqi","orcid":"https://orcid.org/0000-0003-4928-7754","observed_orcids":["https://orcid.org/0000-0003-4928-7754"]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Reza Muhammad Rizqi","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060886527","display_name":"Sudrajat Martadinata","orcid":"https://orcid.org/0009-0009-4633-2506","observed_orcids":["https://orcid.org/0009-0009-4633-2506"]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sudrajat Martadinata","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5141031177","display_name":"Fatin Nabilah Norzihad","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I173029219","display_name":"Multimedia University","ror":"https://ror.org/04zrbnc33","country_code":"MY","type":"education","lineage":["https://openalex.org/I173029219"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Fatin Nabilah Norzihad","raw_affiliation_strings":["Multimedia University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Multimedia University","institution_ids":["https://openalex.org/I173029219"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"1","first_page":"91","last_page":"106"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7235999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7235999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.26589998602867126,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.972000002861023},{"id":"https://openalex.org/keywords/digital-economy","display_name":"digital economy","score":0.6759999990463257},{"id":"https://openalex.org/keywords/international-tax-governance","display_name":"international tax governance","score":0.7850000262260437},{"id":"https://openalex.org/keywords/digital-services-tax","display_name":"digital services tax","score":0.8840000033378601},{"id":"https://openalex.org/keywords/globe-rules","display_name":"GloBE rules","score":0.7440000176429749},{"id":"https://openalex.org/keywords/pillar-one","display_name":"Pillar One","score":0.8600000143051147},{"id":"https://openalex.org/keywords/pillar-two","display_name":"Pillar Two","score":0.9259999990463257},{"id":"https://openalex.org/keywords/tax-compliance-costs","display_name":"tax compliance costs","score":0.5899999737739563},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.6980000138282776},{"id":"https://openalex.org/keywords/tax-policy-effectiveness","display_name":"tax policy effectiveness","score":0.49799999594688416}],"concepts":[{"id":"https://openalex.org/C2775899829","wikidata":"https://www.wikidata.org/wiki/Q3109007","display_name":"Globe","level":2,"score":0.7634000182151794},{"id":"https://openalex.org/C2780141045","wikidata":"https://www.wikidata.org/wiki/Q18609502","display_name":"Base erosion and profit shifting","level":4,"score":0.5508000254631042},{"id":"https://openalex.org/C105289051","wikidata":"https://www.wikidata.org/wiki/Q1930094","display_name":"Pillar","level":2,"score":0.5397999882698059},{"id":"https://openalex.org/C2778061430","wikidata":"https://www.wikidata.org/wiki/Q188823","display_name":"Scholarship","level":2,"score":0.4984000027179718},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4593999981880188},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.4560000002384186},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.45339998602867126},{"id":"https://openalex.org/C148383697","wikidata":"https://www.wikidata.org/wiki/Q1781695","display_name":"Regional science","level":1,"score":0.43810001015663147},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.36910000443458557},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.3659999966621399},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.35440000891685486},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.3450999855995178},{"id":"https://openalex.org/C74196892","wikidata":"https://www.wikidata.org/wiki/Q7781188","display_name":"Thematic analysis","level":3,"score":0.34150001406669617},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.32919999957084656},{"id":"https://openalex.org/C189560676","wikidata":"https://www.wikidata.org/wiki/Q1187906","display_name":"Profit margin","level":2,"score":0.3253999948501587},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.3154999911785126},{"id":"https://openalex.org/C178315738","wikidata":"https://www.wikidata.org/wiki/Q603441","display_name":"Bibliometrics","level":2,"score":0.3057999908924103},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.30239999294281006},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29280000925064087},{"id":"https://openalex.org/C42058472","wikidata":"https://www.wikidata.org/wiki/Q810214","display_name":"Base (topology)","level":2,"score":0.2888999879360199},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.28290000557899475},{"id":"https://openalex.org/C2780719617","wikidata":"https://www.wikidata.org/wiki/Q1030752","display_name":"Salient","level":2,"score":0.28290000557899475},{"id":"https://openalex.org/C120938966","wikidata":"https://www.wikidata.org/wiki/Q5275845","display_name":"Digital Earth","level":2,"score":0.28049999475479126},{"id":"https://openalex.org/C4554734","wikidata":"https://www.wikidata.org/wiki/Q593744","display_name":"Knowledge base","level":2,"score":0.2799000144004822},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2782999873161316},{"id":"https://openalex.org/C26271046","wikidata":"https://www.wikidata.org/wiki/Q187097","display_name":"Economic geography","level":1,"score":0.26969999074935913},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.26930001378059387},{"id":"https://openalex.org/C93692415","wikidata":"https://www.wikidata.org/wiki/Q1502030","display_name":"Thematic map","level":2,"score":0.25699999928474426},{"id":"https://openalex.org/C164866538","wikidata":"https://www.wikidata.org/wiki/Q367351","display_name":"Cluster (spacecraft)","level":2,"score":0.25609999895095825},{"id":"https://openalex.org/C2779527642","wikidata":"https://www.wikidata.org/wiki/Q108874","display_name":"Happening","level":3,"score":0.25540000200271606}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.52970/grts.v6i1.2058","doi":"https://doi.org/10.52970/grts.v6i1.2058","is_oa":true,"landing_page_url":"https://doi.org/10.52970/grts.v6i1.2058","pdf_url":"https://goldenratio.id/index.php/grts/article/download/2058/1572","source":{"id":"https://openalex.org/S4387290386","display_name":"Golden Ratio of Taxation Studies","issn_l":"2776-7868","issn":["2776-7868"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Golden Ratio of Taxation Studies","raw_type":"journal-article"},{"id":"pmh:oai:goldenratio.id:article/2058","doi":null,"is_oa":true,"landing_page_url":"https://goldenratio.id/index.php/grts/article/view/2058","pdf_url":null,"source":{"id":"https://openalex.org/S4387290386","display_name":"Golden Ratio of Taxation Studies","issn_l":"2776-7868","issn":["2776-7868"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2776-7868","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.52970/grts.v6i1.2058","doi":"https://doi.org/10.52970/grts.v6i1.2058","is_oa":true,"landing_page_url":"https://doi.org/10.52970/grts.v6i1.2058","pdf_url":"https://goldenratio.id/index.php/grts/article/download/2058/1572","source":{"id":"https://openalex.org/S4387290386","display_name":"Golden Ratio of Taxation Studies","issn_l":"2776-7868","issn":["2776-7868"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Golden Ratio of Taxation Studies","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Systematic Review","id":"https://openalex.org/study-designs/systematic-review"},{"display_name":"Meta-Analysis","id":"https://openalex.org/study-designs/meta-analysis"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7202370873.pdf","grobid_xml":"https://content.openalex.org/works/W7202370873.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W2006546769","https://openalex.org/W2107328434","https://openalex.org/W2109306263","https://openalex.org/W2131584527","https://openalex.org/W2885232872","https://openalex.org/W3125782685","https://openalex.org/W4402056768","https://openalex.org/W4402056872","https://openalex.org/W4411917319","https://openalex.org/W4415917342"],"related_works":["https://openalex.org/W4410269466","https://openalex.org/W7215221437","https://openalex.org/W4413413360","https://openalex.org/W7130509645","https://openalex.org/W2587432469","https://openalex.org/W7112339408","https://openalex.org/W4396994643","https://openalex.org/W7139919217","https://openalex.org/W7216247036","https://openalex.org/W4382536339"],"abstract_inverted_index":{"This":[0],"study":[1,165],"examines":[2],"the":[3,18,25,41],"evolution":[4],"of":[5,20,62,97,104,114,123],"academic":[6],"discourse":[7],"on":[8,24],"Base":[9],"Erosion":[10],"and":[11,29,34,53,70,78,90,127,152,168],"Profit":[12],"Shifting":[13],"(BEPS)":[14],"in":[15,87],"response":[16],"to":[17,57],"digitalization":[19],"global":[21],"commerce,":[22],"focusing":[23],"OECD/G20":[26],"Two-Pillar":[27],"Solution":[28],"its":[30],"implications":[31],"for":[32,161],"advanced":[33],"developing":[35],"economies.":[36],"Using":[37],"a":[38,44,109,119],"multi-method":[39],"approach,":[40],"research":[42],"combines":[43],"systematic":[45],"literature":[46],"review,":[47],"bibliometric":[48],"mapping":[49],"with":[50,118,133],"VOSviewer":[51],"1.6.20,":[52],"quantitative":[54],"synthesis":[55,103],"comparable":[56],"meta-analysis.":[58],"The":[59,164],"corpus":[60],"consists":[61],"60":[63],"sources,":[64],"including":[65],"50":[66],"peer-reviewed":[67],"journal":[68],"articles":[69],"10":[71],"authoritative":[72],"policy":[73,130,167],"documents":[74],"published":[75],"between":[76],"2013":[77],"2025.":[79],"Bibliometric":[80],"analysis":[81],"identifies":[82],"five":[83],"dominant":[84],"thematic":[85],"clusters":[86],"BEPS":[88],"scholarship":[89],"shows":[91],"an":[92],"average":[93],"annual":[94],"publication":[95],"growth":[96],"approximately":[98],"32%":[99],"after":[100],"2015.":[101],"Quantitative":[102],"28":[105],"empirical":[106],"studies":[107],"produces":[108],"pooled":[110],"standardized":[111],"effect":[112],"size":[113],"d":[115],"=":[116],"0.42":[117],"95%":[120],"confidence":[121],"interval":[122],"0.31\u20130.53,":[124],"indicating":[125],"moderate":[126],"statistically":[128],"significant":[129],"effectiveness,":[131],"though":[132],"substantial":[134],"heterogeneity.":[135],"Findings":[136],"suggest":[137],"that":[138],"digital":[139],"services":[140],"taxes":[141],"have":[142],"moderated":[143],"profit-shifting":[144],"behavior,":[145],"while":[146],"Pillar":[147,153],"One":[148],"faces":[149],"political":[150],"resistance":[151],"Two\u2019s":[154],"GloBE":[155],"Rules":[156],"create":[157],"compliance":[158],"burdens,":[159],"especially":[160],"lower-income":[162],"jurisdictions.":[163],"provides":[166],"scholarly":[169],"insights":[170],"into":[171],"post-BEPS":[172],"international":[173],"tax":[174],"governance.":[175]},"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-08-14T00:00:00"}
