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Public Finance in Developing Economies: A Bibliometric Analysis of Tax Policy, Revenue Mobilization, and Governance

発展途上国の公共財政：税制、歳入動員、ガバナンスに関する文献計量分析 (AI 翻訳)

Loso Judijanto

The Es Accounting And Financeプレプリント2025-11-30#その他Origin: Global
DOI: 10.58812/esaf.v4i01.824
原典: https://doi.org/10.58812/esaf.v4i01.824

🤖 gxceed AI 要約

日本語

本論文は2000年から2025年のデータを用いて、発展途上国の公共財政、特に税制・歳入・ガバナンスに関する文献を計量分析。持続可能な開発やグリーンファイナンスへの関心の高まりを指摘し、環境要素を組み込んだ財政政策への移行を示唆。実践的イノベーションやデジタル技術の影響に関する研究ギャップも明らかに。

English

This bibliometric analysis examines public finance research in developing economies from 2000-2025, focusing on tax policy, revenue mobilization, and governance. It identifies a growing trend towards sustainable development, green finance, and climate change mitigation, indicating a shift towards environmentally inclusive fiscal models. The study also highlights research gaps in financial innovation implementation and digital technology's role in public finance.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本のGX文脈では直接的に関連しないが、途上国支援におけるグリーンファイナンスや持続可能な財政政策の重要性を示す点で、国際協力やODA政策に示唆を与える。

In the global GX context

While not directly about GX, this paper provides a global perspective on integrating environmental factors into public finance, relevant for international development and climate finance discussions. It underscores the growing emphasis on green fiscal policies in emerging economies.

👥 読者別の含意

🔬研究者:Researchers can use this study as a mapping of public finance literature trends and identify research gaps in green finance integration.

🏛政策担当者:Policymakers in developing countries and international development agencies can gain insights into evolving fiscal policy frameworks and the need for sustainable revenue mobilization.

📄 Abstract（原文）

This paper presents a bibliometric examinati⁠on⁠ of public finance research in emerging economies, emphasizing tax policy, revenue mobilization, and governance. The repor⁠t analyzes data from 2000 to 2025 to delineate⁠ th⁠e intellectual framework of the area and reveals emerging trends, highlighting an increasing focus on sustainabl⁠e deve⁠lopment, green f⁠inance, and c⁠limate change mitigatio⁠n. The analysis ind⁠icates that conventional fisca⁠l pol⁠icy frameworks are progressively in⁠clud⁠ing environmental facto⁠rs, indicating a transition towards more sustainable economic models. The study emphasizes the pi⁠votal role of fina⁠ncial s⁠ystems in promoting economic⁠ resilience and the s⁠ign⁠ificance of public-private partnerships in improving fiscal governance. Notwithstandi⁠ng these improvements, the study delineates multiple research deficiencies, especially regarding the pract⁠ical implementation of financial innovation⁠s and the influ⁠ence of digital te⁠chnology in public finance.⁠ The results offer significant insights for policyma⁠kers and scholars seeking to create more inclusive and sustainable fiscal systems in emergin⁠g nations.

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。