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

DOI

10.2991/978-94-6463-758-8_71How to use a DOI?

Keywords

Bibliometrics; Tax Evasion; Tax Law Enforcement; Tax Avoidance; Tax Fraud

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Wahyudi Wahyudi
AU  - Darmawati Darmawati
AU  - Sri Sundari
PY  - 2025
DA  - 2025/07/30
TI  - The New Trend of Tax Evasion and Tax Law Enforcement: A Bibliometric Analysis
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 827
EP  - 848
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_71
DO  - 10.2991/978-94-6463-758-8_71
ID  - Wahyudi2025
ER  -