Objective - This empirical study provides a comprehensive bibliometric analysis of fifty years of Base Erosion and Profit Shifting (BEPS) research. It examines the field's evolution, identifying key contributors, seminal publications, and leading journals while tracing shifts in research focus and emerging thematic trends. The study also highlights critical gaps, particularly in assessing the long-term revenue effects of BEPS measures, the interaction between digital services taxes and OECD/G20 initiatives, and the interdisciplinary dimensions of tax policy analysis, offering an integrated perspective on BEPS research.

Methodology/Technique – A bibliometric analysis was conducted using data from the Web of Science and Scopus databases, employing performance analysis and scientific mapping techniques. VOSviewer software was used to analyze co-occurrence, co-citation, bibliographic coupling, and thematic clusters, providing a comprehensive overview of the evolution of BEPS research.

Findings – International taxation research has shifted in response to evolving policy priorities and global fiscal challenges. Early studies focused on multinational corporate income, BEPS, and tax competition, highlighting profit shifting and regulatory gaps. Attention has since expanded to tax evasion, tax havens, and investment, reflecting growing concerns over illicit financial flows and the effects of tax policies on capital mobility, while underscoring the need for stronger enforcement and coordinated policy responses. Tax harmonization within the European Union remains a significant challenge, balancing national sovereignty with OECD/G20 tax initiatives. Further exploration is required on the interaction between European Union policies and international reforms, particularly in managing policy differences and coordinating tax strategies among member states.

Novelty – This study presents empirical evidence on the evolution of BEPS research over five decades, highlighting key gaps in policy enforcement, digital economy taxation, and developing country implications. Challenges related to digital services taxes and evolving business models are addressed, with a call for innovative taxation solutions. An interdisciplinary approach is advocated, integrating public policy, political economy, and behavioral economics to improve tax compliance and policy outcomes.

Type of Paper - Empirical

Keywords: Base Erosion and Profit Shifting; Bibliometric analysis; Digital taxation; EU tax policy; Global minimum tax; Global profit shifting; Pillar One and Pillar Two.

JEL Classification: G38, H26, K34.

URI: http://gatrenterprise.com/GATRJournals/JFBR/vol9.4_1.html

DOI: https://doi.org/10.35609/jfbr.2025.9.4(1)

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