A Bibliometric Analysis of Tax Evasion Issues in the Last Decade

Alkausar, Bani; Soemarsono, Prinintha Nanda; Pangesti, Nitami Galih

doi:10.20473/tijab.v5.i2.2021.29451

Cited by 3 publications

(1 citation statement)

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“…By studying Scopus database between 2009 and 2018, the authors demonstrate that western nations continue to dominate the quantity of publications in this field. Their research shows that this field is producing more research articles (Alkausar et al, 2021).…”

Section: Literature Backgroundmentioning

confidence: 99%

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Barbu,

Horobeț,

Belașcu

et al. 2024

Journal of Business Economics and Management

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The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among authors, journals, countries, and institutions. A total of 1456 publications were retrieved from the Web of Science repository. Bibliographic analysis and network visualization were conducted using CiteSpace. The publications analysed in this study consisted of 1,456 articles authored by 2478 scholars affiliated with 1355 institutions. The publications were distributed among 724 distinct journals and originated from 98 countries. The United States of America is found to be the most productive nation, with McGee, R.W. being recognised as the most prolific author. The League of European Research Universities is recognised as the most productive institution, whereas the Journal of Public Economics is identified as the most productive publication. The findings show that authors who exhibit high levels of productivity also tend to demonstrate a strong inclination toward collaboration. Furthermore, the findings reveal that the interest of the scholars in particular topics in this research has evolved over time.

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Section: Literature Backgroundmentioning

confidence: 99%

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Barbu,

Horobeț,

Belașcu

et al. 2024

Journal of Business Economics and Management

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State of art in tax evasion research: A bibliometric review

Mansour,

Ahmi,

Alkhuzaie

et al. 2023

Review of Education

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This study presents an extensive bibliometric review of research publications on tax evasion using the Scopus database. Data analysis was conducted using Microsoft Excel, Open Refine, Harzing's Publish or Perish, and VOSviewer. Since 1998, there has been a continuous growth in the number of research papers published on tax evasion. The United States emerged as the most productive country in terms of published tax evasion studies. Specifically, Florida International University ranked first as the most active institution in publishing important articles related to tax evasion research. The Journal of Public Economics stands out as the most renowned journal in this field. However, it should be noted that this research relies on the Scopus database, which may have certain limitations that can influence the results. Moreover, this study acknowledges the crucial role of education in comprehending and combating tax evasion. It highlights the significance of educational institutions, such as Florida International University, in generating valuable research on tax evasion. By promoting education and raising awareness about the intricate nature of tax evasion, scholars and practitioners can make well‐informed decisions and formulate effective strategies to mitigate its adverse effects. To the best of the researcher's knowledge, this study represents the first extensive bibliometric analysis that offers a comprehensive overview of tax evasion research while recognising education's vital role in tackling this issue. Context and implicationsRationale for this studyA bibliometric study on tax evasion provides valuable insights into the existing literature, research trends and knowledge gaps, which can inform educational interventions and the development of effective strategies to promote tax compliance. It helps identify best practices and evidence‐based approaches to enhance tax education and assess the impact of education on tax compliance.Why do the new findings matter?The findings of a tax evasion bibliometric study are crucial for education as they inform and enhance educational initiatives. They provide insights into the existing research landscape, allowing educators to tailor their approaches and incorporate best practices. Ultimately, integrating the findings of a tax evasion bibliometric study into education enhances the effectiveness of educational efforts in reducing tax evasion.Implications for researchers and practitionersTax evasion bibliometric study has significant implications for researchers and practitioners in education. Researchers can benefit from identifying research gaps, exploring collaborative opportunities, and gaining methodological insights to advance knowledge in the field. For practitioners, the findings support evidence‐based decision‐making, enable the tailoring of educational interventions, and foster collaboration with researchers. The study promotes a stronger connection between research and practice, enhancing the effectiveness of educational efforts in addressing tax evasion. Ultimately, the implications of a tax evasion bibliometric study contribute to the development of evidence‐based strategies and interventions in the education sector.

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Vergi̇ Kaçakçiliği Kavraminin Uluslararasi Akademi̇k Mecrada İzdüşümü: Bi̇bli̇yometri̇k Bi̇r Anali̇z

Şeren,

Geyik

2024

Dicle Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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Ülke ve dünya ekonomileri için oldukça önemli bir sorunsal olan vergi kaçakçılığı; kamu gelirlerinin azalması, eşitsizliklerin artması ve kayıt dışı ekonominin büyümesi gibi negatif dışsallıklara sebep olmaktadır. Vergi kaçakçılığı suçunun altında yatan sebeplerin; vergi gelirlerinin etkin toplanması ve adaletsizliklerin önüne geçilebilmesi bakımından irdelenmesi gerekmektedir. Bu açıdan vergi kaçakçılığı üzerine uluslararası literatürün eğilimlerinin tespit edilmesi gerek mevcut çalışmaların doğru analizi gerek gelecek çalışmaların kazanacağı perspektif açısından önemlidir. Bu çalışmanın amacı vergi kaçakçılığı kavramının uluslararası literatürdeki eğilim ve gelişiminin bibliyometrik analiz ile irdelenmesidir. Çalışmada Web of Science (WoS) veri tabanından, 1976-2024 zaman dilimi aralığında elde edilen 3319 sonuç, VOSviewer üzerinden analiz edilmiştir. Çalışma bulgularına göre en fazla iş birliğinde bulunan yazarların ve atıf alan yayınların bulunduğu ülke ABD’dir. Alandaki en üretken yazarlar (atıf ve yayın sayısı bakımından) McGee, R.W, Schneider, F., Alm, J. Atkinson A.B., Williams, C.C.’dir. Alana yönelik çalışmalar ağırlıklı olarak kayıtdışı ekonomi, ekonomik büyüme, yeniden dağıtım, vergi politikası, uyum, etik ve sosyal normlar gibi kavramlarla ilişkilendirilse de veri madenciliği, blok zinciri, bitcoin gibi kavramlar dijital çağın bir getirisi olarak çalışmalarda yer almaya başlamıştır.

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A Bibliometric Analysis of Tax Evasion Issues in the Last Decade

Cited by 3 publications

References 0 publications

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

State of art in tax evasion research: A bibliometric review

Vergi̇ Kaçakçiliği Kavraminin Uluslararasi Akademi̇k Mecrada İzdüşümü: Bi̇bli̇yometri̇k Bi̇r Anali̇z

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