北京航空航天大学学报(社会科学版) ›› 2015, Vol. 28 ›› Issue (5): 49-54.DOI: 10.13766/j.bhsk.1008-2204.2014.0654

• 法学论坛 • 上一篇    下一篇

中国纳税人权利研究的元分析——基于CSSCI(1994—2013)数据

王晓宇   

  1. 北京航空航天大学 法学院, 北京 100191
  • 收稿日期:2014-12-16 出版日期:2015-09-25 发布日期:2015-09-25
  • 作者简介:王晓宇 (1981—) ,女,广东龙门人,博士研究生,研究方向为民商法.

Meta-analysis on Research of Taxpayers' Rights in China: Based on CSSCI Data, 1994—2013

Wang Xiaoyu   

  1. Law School, Beijing University of Aeronautics and Astronautics, Beijing 100191, China
  • Received:2014-12-16 Online:2015-09-25 Published:2015-09-25

摘要:

运用元分析,对1994—2013年CSSCI收录的关于纳税人权利的研究成果从总体状况、研究范式、研究视角、研究方法、研究主题5个维度进行分析与评价,明确了纳税人权利的研究特征和存在的问题,得出了以下结论:纳税人权利的研究呈低关注状态、研究范式过于单一、研究视角多元化、研究方法较简单以及研究主题集中在基本权利。

关键词: 税法, 纳税人权利, CSSCI数据, 元分析, 文献计量分析

Abstract:

This paper analyzes research findings related to taxpayer's rights of CSSCI from 1992 to 2013 by meta-analysis. Data are evaluated and analyzed on five dimensions such as overall condition, research paradigm, research perspective, research methods and research topic. This paper reviews present condition and shortcomings of taxpayer's rights research and concludes that taxpayers' rights research is in low interest state, research paradigm is single, research perspective is diversified, research methods are simple and research topic is highly focus on basic rights.

Key words: tax law, taxpayer's rights, CSSCI Data, meta-analysis, bibliometrics

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