{"id":12464,"date":"2026-11-09T05:05:47","date_gmt":"2026-11-09T05:05:47","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=12464"},"modified":"2026-11-09T05:08:23","modified_gmt":"2026-11-09T05:08:23","slug":"taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/","title":{"rendered":"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

Authors: Liliana Diana Ciobotariu, Geanina Gabriela Prodan<\/p>

Vol. 11 \u2022 No. 21 \u2022 November 2026<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\n\t\t\t\t<\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tView abstract PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\n\t\t\t\t<\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tView article PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

This study provides a bibliometric analysis of 64 academic publications and mergers and acquisitions (M&A) in the OECD context. The analysis maps the development of this focused research area and identifies the leading authors, countries, publication sources, and key research themes. Citation analysis, co-authorship, keyword cooccurrence, and bibliographic coupling are used to examine the structure and evolution of the literature.
The results indicate that research is mainly concentrated on key themes related to the impact of policies, taxation determinants, economic growth, and firm-level responses. Countries such as the United Kingdom, the United States, Germany, and Italy emerge as leading contributors in terms of citations and scientific output, while journals such as International Tax and Public Finance and Regional Studies play a central role in knowledge dissemination. The keyword co-occurrence analysis highlights the importance of terms such as \u201cimpact\u201d, \u201cpolicy\u201d, and \u201ctaxation\u201d, reflecting the dominant research focus on regulatory and economic effects.
The implications of tax rules for mergers and acquisitions activities indicate a developing research direction. The main findings note that M&A activity is influenced by fiscal and regulatory conditions, with higher corporate taxation generally discouraging transactions. By systematically mapping this literature, the study identifies the main patterns and research gaps linking taxation and M&A decisions and provides a basis for future research in the OECD context.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

Keywords:<\/strong> tax rules, taxation, mergers and acquisitions, OECD, bibliometric analysis.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

JEL Classification:<\/strong> G62, G32.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

DOI:\u00a0<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t
\n\n \n\n
\n\n \n BACK<\/span>\n\n <\/div>\n <\/a>\n <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Authors: Liliana Diana Ciobotariu, Geanina Gabriela Prodan Vol. 11 \u2022 No. 21 \u2022 November 2026 View abstract PDF View article PDF Abstract This study provides a bibliometric analysis of 64 academic publications and mergers and acquisitions (M&A) in the OECD context. The analysis maps the development of this focused research area and identifies the leading …<\/p>\n

TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS<\/span> Read More »<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[190],"tags":[],"yoast_head":"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Authors: Liliana Diana Ciobotariu, Geanina Gabriela Prodan Vol. 11 \u2022 No. 21 \u2022 November 2026 View abstract PDF View article PDF Abstract This study provides a bibliometric analysis of 64 academic publications and mergers and acquisitions (M&A) in the OECD context. The analysis maps the development of this focused research area and identifies the leading … TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS Read More »\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/\" \/>\n<meta property=\"og:site_name\" content=\"Revista de Studii Financiare\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-09T05:05:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-09T05:08:23+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ri_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/revista.isfin.ro\/#website\",\"url\":\"https:\/\/revista.isfin.ro\/\",\"name\":\"Revista de Studii Financiare\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/revista.isfin.ro\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/#webpage\",\"url\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/\",\"name\":\"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS - Revista de Studii Financiare\",\"isPartOf\":{\"@id\":\"https:\/\/revista.isfin.ro\/#website\"},\"datePublished\":\"2026-11-09T05:05:47+00:00\",\"dateModified\":\"2026-11-09T05:08:23+00:00\",\"author\":{\"@id\":\"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c\"},\"breadcrumb\":{\"@id\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\\u0103\",\"item\":\"https:\/\/revista.isfin.ro\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c\",\"name\":\"ri_admin\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/revista.isfin.ro\/#personlogo\",\"inLanguage\":\"en-GB\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g\",\"caption\":\"ri_admin\"},\"sameAs\":[\"http:\/\/Revista%20ISFIN\"],\"url\":\"https:\/\/revista.isfin.ro\/en\/author\/ri_admin\/\"}]}<\/script>","yoast_head_json":{"title":"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS - Revista de Studii Financiare","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/","og_locale":"en_GB","og_type":"article","og_title":"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS - Revista de Studii Financiare","og_description":"Authors: Liliana Diana Ciobotariu, Geanina Gabriela Prodan Vol. 11 \u2022 No. 21 \u2022 November 2026 View abstract PDF View article PDF Abstract This study provides a bibliometric analysis of 64 academic publications and mergers and acquisitions (M&A) in the OECD context. The analysis maps the development of this focused research area and identifies the leading … TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS Read More »","og_url":"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/","og_site_name":"Revista de Studii Financiare","article_published_time":"2026-11-09T05:05:47+00:00","article_modified_time":"2026-11-09T05:08:23+00:00","twitter_card":"summary_large_image","twitter_misc":{"Written by":"ri_admin","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/revista.isfin.ro\/#website","url":"https:\/\/revista.isfin.ro\/","name":"Revista de Studii Financiare","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/revista.isfin.ro\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/#webpage","url":"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/","name":"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS - Revista de Studii Financiare","isPartOf":{"@id":"https:\/\/revista.isfin.ro\/#website"},"datePublished":"2026-11-09T05:05:47+00:00","dateModified":"2026-11-09T05:08:23+00:00","author":{"@id":"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c"},"breadcrumb":{"@id":"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/revista.isfin.ro\/2026\/11\/09\/taxation-and-firm-behaviour-a-bibliometric-analysis-with-implications-for-mergers-and-acquisitions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/revista.isfin.ro\/"},{"@type":"ListItem","position":2,"name":"TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS"}]},{"@type":"Person","@id":"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c","name":"ri_admin","image":{"@type":"ImageObject","@id":"https:\/\/revista.isfin.ro\/#personlogo","inLanguage":"en-GB","url":"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g","caption":"ri_admin"},"sameAs":["http:\/\/Revista%20ISFIN"],"url":"https:\/\/revista.isfin.ro\/en\/author\/ri_admin\/"}]}},"_links":{"self":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/12464"}],"collection":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/comments?post=12464"}],"version-history":[{"count":19,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/12464\/revisions"}],"predecessor-version":[{"id":12483,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/12464\/revisions\/12483"}],"wp:attachment":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/media?parent=12464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/categories?post=12464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/tags?post=12464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}