Bibliometric analysis of scientific publications on tax evasion using bibliometrix R and the VOSviewer tool (in Romanian)

Tax evasion is an illegal activity that consists in not paying taxpayers' obligations to the state, through fraudulent maneuvers that change the amount of taxes to be paid. This research analyzes the scientific production with reference to the phenomenon of tax evasion in the Scopus database during the years 2010-2022. This research aims to determine the state of knowledge of the phenomenon of tax evasion at the global level, identify future research trends, the most frequently cited authors in the field, the collaboration between research institutions, the co-author network of countries, as well as the most addressed publications from different studies, journals and countries that address the topic of tax evasion. Publications with reference to the phenomenon of tax evasion were retrieved and extracted from Scopus, which is a bibliographic and bibliometric database in online format, including scientific journals, delivered via the Internet. Provides access to abstracts of scientific articles from more than 22,400 international scientific journals published by more than 5,000 international publishing houses, without language restrictions, in the reference period 2010-2022. Bibliometrix R was used in calculating and visualizing bibliographic information extraction and performing descriptive analysis. The VOSviewer tool was used to construct, review and visualize the geographical areas with the most frequent studies on this topic, by analyzing the international collaboration of the authors.