ПОДАТКОВІ ПІЛЬГИ: БІБЛІОМЕТРИЧНИЙ I ТРЕНДОВИЙ АНАЛІЗ.

The aim of the article is to determine the contextual and temporal patterns of development of the presentation in the scientific literature of research in the field of taxes and tax benefits using bibliometric and trend analysis. As a result of the research, the theoretical principles of identification of the main content determinants of taxation based on the use of bibliometric tools (using VOSviewer v.1.6.10) and trend (using GoogleTrends) analys is are deepened. Trend analysis showed an increase in the number of publications on taxes and tax benefits in 2008—2020, and interest in this issue among Internet users increased during the crises in 2008—2009 and 2020— 2021. According to the bibliometric analysis of 1334 scientific publications indexed by the scientometric data base Scopus, and 815 — WebofScience, for the periods 1971 — 2021, it is substantiated that the analysis of the impact of taxes on the development of certain sectors of the economy, environmental security, overcoming in equality, etc. Is becoming increasingly popular In particular, 7 clusters of research on taxation were identified (the first focused on: taxation in the accounting and management system, combating tax evasion, improving public tax policy, incentives to pay taxes; the second — on identifying the relation ship between taxes and the level of corruption in the country, the impact of taxes on investment and innovation potential, tax policy reform, the third — to assess the impact of taxes on certain sectors of the economy: environment, agriculture, medicine, energy, and human consumption and health; fourth — taxes as a tool for small business development, the introduction of tax benefits, ways to overcome inequality, improve the activities of the tax police, the shadowing of the economy; fifth — the decomposition of types of taxes: income tax, reale state tax, land tax, identifying ways to reform the tax system; sixth — the tax systems of the world in the pandemic COVID-19; seventh — modeling the impact of taxes on economic processes in the country, state regulation of the tax system). [ABSTRACT FROM AUTHOR]