BRIDGING BRAINS AND BORDERS: WHEN INTELLECTUAL CAPITAL MEETS TAX POLICY
Prepájanie mozgov a hraníc: keď intelektuálny kapitál korešponduje s daňovou politikou
Published: 17.11.2025
https://doi.org/10.24040/aap.2025.22.spec.iss.36-46
Abstract: This study presents a bibliometric overview of the relationship between intellectual capital and taxation, an area that remains underexplored despite its increasing importance. Analysing publications from major academic databases, it maps the thematic areas where these fields intersect, such as performance, innovation, governance, and economic growth. The analysis reveals that the United States, UK, Spain, Italy, and China are leading contributors, with notable collaboration hubs in the UK, Switzerland, and Singapore. The findings highlight how national policies and international networks shape research in this domain. Overall, the study offers new insights into how taxation impacts the development and management of intangible assets and suggests opportunities for further interdisciplinary and policy-driven research.
Keywords: intellectual capital, intangible assets, tax policy
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How to cite:
SLYVKANYCH, N. Bridging brains and borders: when intellectual capital meets tax policy. Acta aerarii publici. Online. vol. 22 (2025), special issue, pp. 36 – 46. Available from: https://doi.org/10.24040/aap.2025.22.spec.iss.36-46 [accessed YYYY-MM-DD].