Mali Sosyoloji Çalışmalarının Gelişim Eğilimleri Üzerine Bibliyometrik Bir Araştırma
Özet
Bu çalışma, mali sosyoloji literatürünün gelişim eğilimlerini bibliyometrik analiz yöntemi aracılığıyla inceleyerek alanın entelektüel yapısını ortaya koymayı amaçlamaktadır. Araştırmada veri kaynağı olarak Web of Science veri tabanı kullanılmış ve "fiscal sociology" (mali sosyoloji) anahtar sözcüğüyle gerçekleştirilen tarama sonucunda belirlenen 105 yayın analiz kapsamına alınmıştır. Çalışmada yayınların yıllara göre dağılımı, doküman türleri, ortak yazarlık ilişkileri, yazar, ülke ve kurum atıf analizleri ile anahtar sözcük ve ortak atıf analizleri VOSviewer yazılımı kullanılarak değerlendirilmiştir. Bulgular, mali sosyoloji alanına yönelik akademik ilginin özellikle 2010 yılı sonrasında belirgin biçimde arttığını göstermektedir. Literatürde makale türündeki çalışmaların baskın olduğu, Amerika Birleşik Devletleri'nin yayın ve atıf performansı bakımından öncü konumda bulunduğu ve Isaac William Martin, Joseph A. Schumpeter, John L. Campbell ile Mick Moore gibi araştırmacıların alanın entelektüel gelişiminde merkezi bir rol üstlendikleri belirlenmiştir. Anahtar sözcük analizinde ise "fiscal sociology" (mali sosyoloji), "taxation" (vergilendirme), "tax state" (vergi devleti), "state capacity" (devlet kapasitesi), "public finance" (kamu maliyesi) ve "inequality" (eşitsizlik) kavramlarının öne çıktığı görülmüştür. Sonuç olarak çalışma, mali sosyolojinin disiplinlerarası niteliğinin giderek güçlendiğini ve vergilendirme, devlet kapasitesi, yönetişim ile toplumsal eşitsizlik ekseninde gelişen dinamik bir araştırma alanı olduğunu ortaya koymaktadır.
This study aims to reveal the intellectual structure and development trends of the fiscal sociology literature through bibliometric analysis. The dataset consists of 105 publications retrieved from the Web of Science database using the keyword "fiscal sociology." Publication trends, document types, co-authorship networks, citation analyses of authors, countries, and institutions, as well as keyword co-occurrence and co-citation analyses, were examined using VOSviewer software. The findings indicate that academic interest in fiscal sociology has increased considerably, particularly since 2010. Journal articles constitute the dominant publication type, while the United States stands out as the leading country in terms of scientific production and citation performance. The analyses further identify Isaac William Martin, Joseph A. Schumpeter, John L. Campbell, and Mick Moore as the most influential contributors to the intellectual development of the field. Keyword analysis highlights fiscal sociology, taxation, tax state, state capacity, public finance, and inequality as the most prominent research themes. Overall, the findings demonstrate that fiscal sociology has evolved into an increasingly interdisciplinary field centered on taxation, state capacity, governance, and social inequality, while also providing a comprehensive overview of the current intellectual landscape and future research directions.
Referanslar
Aria, M., & Cuccurullo, C. (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975.
Campbell, J. L. (1993). The state and fiscal sociology. Annual Review of Sociology, 19, 163-185.
Chasaide, N. N., & Riain, S. Ó. (2025). Tax games: The case of Ireland in the global dynamics of corporate taxation. Review of International Political Economy, 32(5), 1519-1543.
Cobo, M. J., López‐Herrera, A. G., Herrera‐Viedma, E., & Herrera, F. (2011). Science mapping software tools: Review, analysis, and cooperative study among tools. Journal of the American Society for information Science and Technology, 62(7), 1382-1402.
Dippking, L. (2025). The emergence of a fiscal cleavage: Evasori, tartassati, and the Italian tax state since 1973. Politics & Society, 53(3), 355-395.
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of business research, 133, 285-296.
Ebner, A. (2006). Institutions, entrepreneurship, and the rationale of government: An outline of the Schumpeterian theory of the state. Journal of Economic Behavior & Organization, 59(4), 497-515.
Goldscheid, R. (1958). A sociological approach to problems of public finance. In Classics in the theory of public finance (pp. 202-213). London: Palgrave Macmillan UK.
Henricks, K., & Seamster, L. (2017). Mechanisms of the racial tax state. Critical Sociology, 43(2), 169-179.
Li, K., Rollins, J., ve Yan, E. (2018). Web of Science Use in Published Research and Review Papers 1997–2017: A Selective, Analysis. Scientometrics, 115(1), 1-20.
Malczewski, J., & Beadle, N. (2025). The making and unmaking of progress: A two-state comparison of organized educators, politics, and fiscal policy-reform, 1880s–1920s. Studies in American Political Development, 39(1), 44-65.
Moore, M. (2004). Revenues, state formation, and the quality of governance in developing countries. International Political Science Review, 25(3), 297–319.
Musgrave, R. A. (1959). The theory of public finance. McGraw-Hill.
O’Brien, R. L. (2017). Redistribution and the new fiscal sociology: Race and the progressivity of state and local taxes. American Journal of Sociology, 122(4), 1015-1049.
Perianes-Rodriguez, A., Waltman, L., & Van Eck, N. J. (2016). Constructing bibliometric networks: A comparison between full and fractional counting. Journal of Informetrics, 10(4), 1178-1195.
Piano, E. E. (2019). State capacity and public choice: A critical survey. Public Choice, 178(1–2), 289-309.
Quinn, S. (2017). “The miracles of bookkeeping”: How budget politics link fiscal policies and financial markets. American Journal of Sociology, 123(1), 48-85.
Schrank, A. (2009). Understanding Latin American political economy: Varieties of capitalism or fiscal sociology? Economy and Society, 38(1), 53-61.
Schumpeter, J. A. (1991). The crisis of the tax state. In R. Swedberg (Ed.), Joseph A. Schumpeter: The economics and sociology of capitalism (pp. 99–140). Princeton University Press.
Seelkopf, L., Bubek, M., Eihmanis, E., Ganderson, J., Limberg, J., Manow, P., Zuluaga, P., & Genschel, P. (2021). The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide. Review of International Organizations, 16(1), 239-263.
Serafin, M. (2026). Taxation without contestation: The making of an invisible tax revolution in postsocialist Poland. Socio-Economic Review, 24(2), 1065-1085.
Sinkovics, N. (2016). Enhancing the foundations for theorising through bibliometric mapping. International Marketing Review, 33(3), 327-350.
Tilly, C. (1992). Coercion, capital, and European states, AD 990-1992 (Vol. 19). Oxford: Blackwell.
Van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. scientometrics, 84(2), 523-538.
William Martin, I., & Prasad, M. (2014). Taxes and fiscal sociology. Annual review of sociology, 40(1), 331-345.
Willmott, K. (2022). Taxes, taxpayers, and settler colonialism: Toward a critical fiscal sociology of tax as white property. Law & Society Review, 56(1), 6-27.
Zhu, J., & Liu, W. (2020). A tale of two databases: the use of Web of Science and Scopus in academic papers. Scientometrics, 123(1), 321-335.
