The New Trend of Tax Evasion and Tax Law Enforcement: A Bibliometric Analysis

Wahyudi Wahyudi (), Darmawati Darmawati and Sri Sundari
Additional contact information
Wahyudi Wahyudi: Hasanuddin University
Darmawati Darmawati: Hasanuddin University
Sri Sundari: Hasanuddin University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 827-848 from Springer

Abstract: Abstract This study explores trends in tax evasion and enforcement through bibliometric analysis, identifying key topics in global tax literature over several decades. It finds that tax evasion, compliance, and avoidance are central themes, with significant attention on how individuals and companies minimize tax liabilities. Tax evasion dominates the literature due to its impact on government revenues and the challenge of maintaining tax fairness. The increasing complexity of tax avoidance strategies, especially among multinational corporations, highlights a growing interest in corporate tax avoidance and earnings management. However, the study reveals a declining focus on tax enforcement. Although research on enforcement peaked during 2019-2021, interest waned in subsequent years, as shown by its placement in the Emerging or Declining Themes quadrant of the thematic map. This trend indicates a gap in recent literature, despite tax enforcement’s crucial role in ensuring compliance and addressing evasion and avoidance. The lack of continued research suggests the need for further exploration, particularly given the global tax system’s increasing complexity and the variety of avoidance strategies employed. The study concludes that more research is needed on tax law enforcement to strengthen tax policies and enhance the effectiveness of enforcement mechanisms, supporting global efforts to combat tax evasion and ensure greater compliance with regulations.

Keywords: Bibliometrics; Tax Evasion; Tax Law Enforcement; Tax Avoidance; Tax Fraud (search for similar items in EconPapers)
JEL-codes: C89 F38 H26 H30 K34 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_71

Ordering information: This item can be ordered from
http://www.springer.com/9789464637588

DOI: 10.2991/978-94-6463-758-8_71

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().