BIBLIOMETRIC ANALYSIS OF THE RESEARCH INCLUDED IN THE WEB OF SCIENCE PLATFORM REGARDING TAX EVASION

Abstract

Tax evasion is a hotly debated research topic in the field of scientific research and of great interest, both for the private organizational environment, for public institutions with responsibilities in the field of prevention, control and combating the phenomenon.Our study aims to determine the state of knowledge of the concept of tax evasion, by conducting a bibliometric analysis to identify research trends, scientific terminology used, the most researched topics, the most cited authors in the field, and the most influential studies, journals and countries addressing tax evasion. The available information was extracted from the Web of Science Core Collection database, one of the most popular scientific publication platforms that contains quality papers in terms of accuracy and relevance of scientific research.  Based on the data obtained, we used the method of scientific mapping and examined the geographical areas with the most frequent studies on this topic, by analyzing the international collaboration of the authors.