Digital innovations in taxation: bibliometric analysis

Active development of digitalization processes worldwide is changing the usual mode operation all areas human activity. These have a special impact on economic systems. The introduction new information technologies in relations today norm and objectively necessary to ensure competitiveness national economies. Up date, outlined play an essential role reforming tax systems, which determines relevance this sphere research considering potential its application area. purpose article conduct bibliographic analysis state papers systems establish current trends scientific system. systematization sources approaches solving taxation problem showed lack Accordingly, urgency situation area deepen understanding introducing innovative from theoretical, methodological, practical points view. methodical toolkit study was methods comparative analysis. As base research, Scopus database used. empirical conducted using bibliometric approach known as «the common words analysis» VOSviewer software. taxes separate category conducted. It determined that for last five years, there had been significant growth objective process reality, studied within various sciences. categorial relationship between keywords found papers, where «taxes» «digitalization» are met, analysed article. made it possible identify following issues system were individually: works related peculiarities international trade development, online trade; business entities do not physical location countries they operate studied; articles, enterprise management, management digital age; analyse `the innovations improve their functioning.