Mapping the Intellectual Landscape of Tax Evasion Research: A Comprehensive Bibliometric Analysis
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Abstract
This work performs a thorough bibliometric analysis to delineate the intellectual terrain of tax evasion research. The study utilizes citation and co-authorship data from Scopus to identify principal themes, prominent authors, and collaboration networks within the area. The results indicate that tax evasion research is interdisciplinary, with substantial contributions from economics, psychology, and law. The United States and the United Kingdom are pivotal in the discipline, with increasing research cooperation in Asia and Africa. Emerging subjects encompass the utilization of artificial intelligence in tax detection and the influence of the informal economy on tax compliance. The research underscores the necessity for international cooperation in combating tax evasion, especially via transnational alliances. The study's limitations encompass dependence on citation data and the absence of comprehensive analysis of specific research content. The study offers significant insights for policymakers and scholars, while indicating avenues for future investigation in this critical domain.
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