State of art in tax evasion research: A bibliometric review

Abstract

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.