Abstract

This study is aimed to analyze the influence of Korean Journal of Taxation on taxation-related graduate study and suggest its future development with method of comparison and analysis of half-life period of literature. For this purpose, this research is designed to find out how much (citation degree) and how quickly (citation immediacy) the papers included in Korean Journal of Taxation published by The korean Association of Taxation have been cited in the master's and doctoral dissertations. The results of citation degree show that 41.3 percent and 27.2 percent of doctoral and master's dissertations, respectively, cited Korean Journal of Taxation and as a source of reference during the period of from 2001 through 2005. Considering that the half-life of literature of a tax accounting area is 6 years and 4 months, it took an average of 4.9 years of half-life period for the Korean Journal of Taxation to be cited with swiftness in the master's and doctoral dissertations. An average of 4.4 years of immediacy shows the most rapidity for the master's and doctoral dissertations of a tax accounting area in order to cite Korean Journal of Taxation. Next, the half-life period of a tax policy area turned out to be 5.1 years, which reveals more practical characteristics of a tax accounting area. The analysis results of the portion of Korean Journal of Taxation in the bibliography of the master's and doctoral dissertations show that out of 4,033 citations, 128 papers of Korean Journal of Taxation were cited. This represents 3.2 percent. This low academic influence of Korean Journal of Taxation on the master's and doctoral dissertations needs to be improved in the future.

Keywords

• Korean Journal of Taxation Research
• Bibliometric Analysis
• Tax Accounting Research Trends

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