TECHNOLOGICAL SURVEILLANCE AND GLOBAL TRENDS IN TAX AUDIT STUDIES

This article presents a study of technological surveillance on the state of knowledge of tax auditing in the world between 2010 and 2020. The study was cross-sectional, supported by the deductive and descriptive method. The sources used corresponded to Scopus and Wipo. The research procedure considered four aspects: scientific production, outstanding authors in scientific production, countries with the highest number of publications, institutions and outstanding journals with scientific production. In the results, the United States stands out as the country with the highest contribution in related scientific publications. Likewise, the evolution of studies related to tax auditing in areas such as fraud and tax evasion, tax audit methodologies, state tax reforms, among others, is highlighted.