Table 3. Summary of keyword search.
| No. | Online database | Keywords combinations | Unit of analysis | |||
|---|---|---|---|---|---|---|
| Digital taxation | Frugal innovation OR FI | Frugal innovation AND Digital taxation | Frugal innovation and Digital taxation AND University | (Selected papers) | ||
| 1 | Emerald | 20 | 200 | 0 | 0 | 13 |
| 2 | ProQuest | 4 | 158 | 0 | 0 | 4 |
| 3 | Scopus | 10 | 384 | 0 | 0 | 1 |
| 4 | Science Direct | 3 | 316 | 0 | 0 | 3 |
| 5 | Springer | 2 | 11 | 0 | 0 | 0 |
| Total: | 39 | 1069 | 0 | 0 | 21 | |