THE ROLE OF TAX OPTIMIZATION IN THE CURRENT ECONOMIC CONTEXT - A BIBLIOMETRIC AND META-ANALYSIS APPROACH

Marian Socoliuc () and Gabriela Brînzaru ()
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Marian Socoliuc: Stefan cel Mare University, Suceava, Romania
Gabriela Brînzaru: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 2, 138-150

Abstract: Tax optimisation is a complex and controversial topic in the literature, as it involves issues of ethics and morality as well as legality and economic efficiency. The aim of this research is to conduct a state-of-the-art knowledge on the topic of tax optimization through bibliometric analysis and meta-analysis in order to identify the determinants of the motivation for tax optimization in the current economic context and analyze its role in the economy. Subsequent to the proposed goal, the following objectives were set: O1 - Clarification of the concept of tax optimization through the lens of the literature; O2 - Bibliometric analysis of the concept of tax optimization; O3 - Meta-analysis of relevant publications on the topic of tax optimization; O4 - Identification of the determinants of the motivation of tax optimization in the current economic context and analysis of its role in the economy. The research methodology of the present study is based on basic scientific research, bibliometric analysis based on keywords performed using VOSviewer software, and meta-analysis on the studied topic. The results of this research are materialized in the analysis and evaluation of the quality of literature published on this topic, in the global mapping of scientific publications in order to identify future research trends. Through literature review, bibliometric analysis and meta-analysis, the paper brings an update to the level of knowledge and understanding of the researched topic.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:11:y:2023:i:2:p:138-150

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