Bibliometric and scientometric analyses on the relation of tax decision and taxpayer behavior

Daniel Fonseca Costa (), Brenda Melissa Fonseca (), Bruno César de Melo Moreira () and Lélis Pedro Andrade ()
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Daniel Fonseca Costa: Federal Institute of Education, Science and Technology of Minas Gerais
Brenda Melissa Fonseca: University of São Paulo
Bruno César de Melo Moreira: Federal Institute of Education, Science and Technology of Minas Gerais
Lélis Pedro Andrade: Federal Institute of Education, Science and Technology of Minas Gerais

SN Business & Economics, 2023, vol. 3, issue 12, 1-24

Abstract: Abstract Taxes exert a significant influence on individuals, businesses, economies, and governments. While governments play an active role in shaping the tax system, taxpayers typically assume a more passive role. This dichotomy exposes taxpayers to the tension between tax avoidance and tax evasion, sparking discussions about the behavioral factors that impact tax compliance. Consequently, taxes are intricately connected to the economy and individuals' decision-making, creating research opportunities to investigate the relationship between individual behavior and the tax system. This study conducts a bibliometric and scientometric analyses to examine research trends, significant works, and fruitful authors regarding the relationship between tax decisions and taxpayer behavior. The research methodology utilized a descriptive quantitative approach and was classified as bibliometric and scientometric analyses. The results highlight the importance of the work of Allingham and Sandmo [J Public Econ 1(3): 323–338, 1972] as the most cited in this field, along with the notable contributions of Hanlon and Heitzman [J Account Econ 50(2–3): 127–178, 2010], Mirrlees [Rev Econ Stud 38(114): 175–208, 1971], and Kahneman and Tversky (Econometrica 47: 263–291, 1979) in their respective research streams. This analysis identified four areas of research: tax compliance, labor unions, cultural differences, and endogenous interest groups. The most significant area of research is tax compliance, with fourteen of the top 20 works focusing on this topic. In addition, the study found that the area of labor unions is becoming more prominent, suggesting new opportunities for research and innovation in this field. The research contributes by providing a comprehensive review of the relationship between taxation and taxpayer behavior, highlighting the intellectual basis that guides this field of study.

Keywords: Taxation; Taxpayer; Behavioral economics; Tax evasion; Tax avoidance; Compliance (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s43546-023-00593-3

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