TY  - JOUR
A1  - Dabla, Chirag
A1  - Saluja, Sakshi
T1  - Tax exemption of religious institutions and charitable trusts : a bibliometric study
N2  - Bibliometric analysis of research publications would be the basis of the present study which would therefore highlight the inter linkage between the already existing researches which mainly talk about the concept of taxation with respect to it in the sphere of exemption of taxes from a set of organizations. The frequency of the publication on the same would be determined. Keeping in track the frequency of publications about the said exemptions and tax regimes. The topic clearly hasn't got much attention from the researchers. The data was collected from the Scopus and Web of Science database and has been analysed using VOSviewer software. The literature review which was pursued was gathered respectively in order to understand the concept of taxation of these charitable trusts and religious institutions. The study consists of a total of 1773 documents from Scopus and 617 documents from Web of Science (English) which are classified into articles, letters, books and editorial reviews etc. The data which is collected on the same lines would be analysed by the researchers using graphs, tables and charts.
KW  - Ghost donations
KW  - Religious endowments
KW  - Charitable trust
KW  - Temple tax
KW  - Tax exemption
Y1  - 2021
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/73708
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-737086
PB  - Universitätsbibliothek J. C. Senckenberg
CY  - Frankfurt am Main
ER  -