JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A ›› 2015, Vol. 28 ›› Issue (5): 49-54.DOI: 10.13766/j.bhsk.1008-2204.2014.0654

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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

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

CLC Number: