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Academic Journal of Humanities & Social Sciences, 2022, 5(2); doi: 10.25236/AJHSS.2022.050207.

Research Trends and Prospects of Tax Reform and Optimization Under the Implementation of New Development Concepts


Guan Yongjun1, Zeng Yin1, Zhang Huaiyuan2, Zheng Kengcheng2

Corresponding Author:
Zhang Huaiyuan

1Guangxi University of Science and Technology, Liuzhou, China

2Zhongnan University of Economics and Law, Wuhan, China


The 14th Five-Year Plan and the outline of the long-term goals for 2035 are clear. To promote high-quality development during the 14th Five-Year Plan period, we must base ourselves on the new development stage, implement new development concepts, and build a new development pattern. How to effectively solve structural and institutional problems in our country's tax reform and optimization has triggered a research upsurge of many scholars in this field. In order to understand the research and development trends of tax reform under the implementation of the new development concept, this paper uses "optimization and transformation of tax system structure", "high-quality development" and "new development concept" as key words, and obtains 27,525 related documents at home and abroad. And we constructed co-occurrence map, keyword cluster map and keyword time zone map for visual analysis. According to the development of the literature on three types of keywords related to the subject, it provides a literature research basis for the thematic analysis of the tax reform, optimization and transformation that implements the new development concept and promotes high-quality development.


New Development Concept; Tax System Reform; Research and Development Trends; Visual Analysis

Cite This Paper

Guan Yongjun, Zeng Yin, Zhang Huaiyuan, Zheng Kengcheng. Research Trends and Prospects of Tax Reform and Optimization Under the Implementation of New Development Concepts. Academic Journal of Humanities & Social Sciences (2022) Vol. 5, Issue 2: 46-53. https://doi.org/10.25236/AJHSS.2022.050207.


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