Systematic Review Research on Personal Income Tax in Vietnam

This article aims to evaluate research trends on personal income tax in Vietnam based on documents in the Openalex database from 2010 - 2023. Research results show that there have been 189 Articles about personal income tax in Vietnam indexed in Openalex from 2010 to 2023. Regarding frequently mentioned content, 705 keywords are appearing in articles, and 21 keywords appear 30 times or more. The two keywords that are most interested in by researchers are “Biology” and “Ecology”. Regarding authors participating in the research, 427 authors are participating in writing on the topic of personal income tax, of which author Bin Chen is the author with the most articles with 7 articles and 181 corresponding citations. In all, 40 countries publish articles related to personal income taxes. England has the most articles with a total of 25 articles, with a total of 456 citations. Finally, through a systematic literature review, many topics have been identified that will be important research points for future studies on personal income tax.