ERIC Number: EJ1405063
Record Type: Journal
Publication Date: 2023
Pages: 34
Abstractor: As Provided
ISBN: N/A
ISSN: N/A
EISSN: EISSN-2049-6613
Available Date: N/A
State of Art in Tax Evasion Research: A Bibliometric Review
Review of Education, v11 n3 Article e3422 2023
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.
Descriptors: Taxes, Compliance (Legal), Bibliometrics, Research, Universities, Role of Education, Consciousness Raising, Scholarship, Prevention
Wiley. Available from: John Wiley & Sons, Inc. 111 River Street, Hoboken, NJ 07030. Tel: 800-835-6770; e-mail: cs-journals@wiley.com; Web site: https://www-wiley-com.bibliotheek.ehb.be/en-us
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
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Language: English
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