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<title>International Journal of Law and Management:</title>
<subTitle>Bibliometric analysis of
value-added tax research: a
comparative study between
European Union and Gulf
Cooperation Council countries</subTitle>
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<name type="Personal Name" authority="">
<namePart>Tif Said Suhail Al Mazroui</namePart>
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<publisher>EMERALD INSIGHT</publisher>
<dateIssued>2023</dateIssued>
<issuance>monographic</issuance>
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<note>Abstract
Purpose – This study aims to compare recent topics on value-added tax (VAT) in the European Union (EU)
and Gulf Cooperation Council (GCC), understand the differences in VAT discourses between the two regions
and explore the connection between research agendas, institutional legacies and semantic output in the field
of VAT in each territory.</note>
<subject authority=""><topic>EU, Gulf Cooperation Council, GCC</topic></subject>
<subject authority=""><topic>Value-added tax, VAT, European Union</topic></subject>
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