Trends in the Development of Tax Control over Gambling: A Bibliometric Analysis

Zhelev, Zhelyo

Trends in the Development of Tax Control over Gambling: A Bibliometric Analysis

Zhelyo Zhelev ()
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Zhelyo Zhelev: D. A. Tsenov Academy of Economics/ Department of Control and Analysis of Economic Activity, Svishtov, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 180-188

Abstract: This report examines trends in tax control over gambling through a bibliometric analysis of scientific publications in the field. An analysis of scientific literature extracted from Scopus databases identifies the main research directions, key authors and geographical distribution of publications. The analysis results show a growing scientific interest in the topic over the past two decades, with particular attention paid to the effectiveness of tax regimes, the digitalization of control, and the impact of different regulatory approaches. Several main thematic clusters related to tax policies, tax avoidance mechanisms and the socio-economic effects of the gambling business have been identified.

Keywords: Tax compliance; taxation; online gambling; bibliometrics analysis (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:acctnc:y:2025:i:1:p:180-188

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