Bibliometric Analysis of Scientific Production on Tax Evasion in ScienceDirect, years 2010 to 2019

Título traducido de la contribución: Análisis bibliométrico de la producción científica sobre evasión fiscal en Sciencedirect, años 2010 a 2019

Irene Buele, Thalía Guerra

Resultado de la investigación: Contribución a una revistaArtículorevisión exhaustiva

2 Citas (Scopus)

Resumen

Tax evasion is an illegal activity that consists of non-payment of taxpayers’ obligations towards the state, through fraudulent maneuvers that alter the amount of taxes to be paid. This research analyzes the scientific production related to tax evasion in the ScienceDirect database during the years 2010–2019. With that purpose, a descriptive and relationship analysis was carried out between variables such as, author, continent, determinant of tax evasion, scope, focus, among others. The place of application of this research was established as the scope while the type of tax was the focus. We found that the efficiency of the tax authorities is the most analyzed determining factor regarding tax evasion. 82% of articles are published in European journals, of which 54% belong to case studies carried out on this continent. 51% of authors are economists and 54% of the articles were approached from the perspective of economics. This research shows that tax evasion is a topic of global interest which might be approached from different perspectives and in several areas.

Título traducido de la contribuciónAnálisis bibliométrico de la producción científica sobre evasión fiscal en Sciencedirect, años 2010 a 2019
Idioma originalInglés
Páginas (desde-hasta)1-15
Número de páginas15
PublicaciónJournal of Legal, Ethical and Regulatory Issues
Volumen24
N.º2
EstadoPublicada - 30 abr. 2021

Nota bibliográfica

Publisher Copyright:
© 2021. All Rights Reserved.

Areas de Conocimiento del CACES

  • 214A Gestión financiera

Huella

Profundice en los temas de investigación de 'Análisis bibliométrico de la producción científica sobre evasión fiscal en Sciencedirect, años 2010 a 2019'. En conjunto forman una huella única.

Citar esto