｢지방세논집｣ 게재 논문의 분석 연구

The purpose of this study is to examine the traces of local tax research by analyzing the research results from 2014 to 2023 on the Korea Local Tax Society’s 「Local Tax Review」 to improve the research topics, research methods, and citation analysis of the 「Local Tax Review」 in the future. It is presented. Through this, it is expected that it will be useful for experts and doctoral students in academia and practice in the local tax field to suggest new research directions and research opportunities through an overview of the 「Local Tax Review」 made to date. The analysis results of this study are as follows. First, in the content analysis, the research areas showed a distribution of local tax policy at 64.23%, local tax law at 20.33%, and local finance at 15.45% over the entire period (2014-2023). As a research methodology for published papers, papers applying the legal interpretation methodology account for the largest proportion at 51.22%, followed by case analysis at 33.33%, and empirical analysis at 13.01%. Since case analysis and empirical analysis methodologies account for about 46%. Second, as a result of analyzing the authorship and review process, in terms of the distribution of the number of authors in published papers, single-authored papers accounted for the highest proportion at 84 out of a total of 123 papers, followed by 33 two-authored papers and 33 three-authored papers. This indicates that most of the papers published in 「Local Tax Review」 were written by one or two authors, which means that they are the result of collaboration between a small number of authors. Third, as a result of analyzing the status of the review period of published papers, the review period (between dates of submission~confirmation of publication) of papers published in this journal took an overall average of 26.6 days, and the number of review times was 96.58% for the first revision and publication. Lastly, as a result of analyzing the influence index of this journal, the KCI IF tends to increase as the measurement period is shorter and more recent, meaning that the influence of this journal has been increasing. This means that the increase in influence index is large compared to other academic journals in the field of taxation, so the pure influence index is excellent. The results of this study confirmed that many studies in the local tax field, which had not been active so far, were being published through the 「Local Tax Review」. In particular, this means that 「Local Tax Review」 is fulfilling its role as the only academic journal specializing in local tax in Korea.