IDEAS home Printed from https://ideas.repec.org/a/aiy/jnljtr/v2y2016i3p227-244.html
   My bibliography  Save this article

Tax evasion: the discourse among government, business and science community based on bibliometric analysis

Author

Listed:
  • Ekaterina N. Nevzorova
  • Samo Bobek
  • Anna P. Kireenko
  • Roman A. Sklyarov

Abstract

This article analyzes the publications relating to the problem of tax evasion.This topic is attractive not only for the academic community, but also for public at whole. The article explores to what extent the scientific publications on tax evasion correspond to practical issues discussed among the stakeholders. We used the electronic database of e-Library as a source of scientific publications on the subject. The principal stakeholders directly dependent on the taxation are the taxpayers and public authorities.We used the electronic database of publications «Kommersant» publishing house and the «Rossiyskaya Gazeta» to reflect issues discussed among the stakeholders. We selected for analyze 301 publications for the period of 2013–2015. The study was conducted by comparing the publication activity by types and period of publications. In the first stage of the study we have done the qualitative content analysis by identification the common themes discussed in hole sample of publications. Then, a quantitative analysis was conducted by comparing the distribution of publications on a particular topic from each source. We used bibliometric analysis method for the quantitative and bibliographic mapping method to visualize the results of research. Calculations were performed using the software QDA Miner v.5.0 module WordStat v.7.1.7. As a result, studies have concluded that the most popular topics of interest for which no changes are: changes in legislation, legislation and increased enforcement. Using the results of the conducted study, we can identify the main similarities and differences between the monitored sources. We can see the special attention to the: Legislation changes, Law enforcement, Entrepreneurship. Marked reduction of interest can be noted regarding to the following topics: International aspects of taxation, Shadow economy, Ownership,property, investment. The growth of interest can be noted in relation to the following topics: Directorship, Article of the Tax Code, Short-lived companies, Arrears and fines. The study revealed a certain disparity between the topics discussed among academic community and stakeholders. The topics discussed in the majority of scientific texts (shadow economy, corruption, the firm one-day, social security contributions),a much rarer can be found in the publication of «Kommersant» and «Rossiyskaya Gazeta» which focuses mainly on matters of legislation. Analysis of the relationships in the texts according to the source and year of publication showed that research topics converge with issues considered by the public authorities. The business community more involved in discussion the legal issues, because the government notion works upon the impression about tax evasion of the business community and academia. Thus,bibliometric text analysis techniques can be used for research, preparation of literature reviews and thematic information retrieval.

Suggested Citation

  • Ekaterina N. Nevzorova & Samo Bobek & Anna P. Kireenko & Roman A. Sklyarov, 2016. "Tax evasion: the discourse among government, business and science community based on bibliometric analysis," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 2(3), pages 227-244.
    • Handle: RePEc:aiy:jnljtr:v:2:y:2016:i:3:p:227-244
    DOI: http://dx.doi.org/10.15826/jtr.2016.2.3.025
    as

    Download full text from publisher

    File URL: https://jtr.urfu.ru/fileadmin/user_upload/site_15907/main/Nevzorova_Bobek_Kireenko_Sklyarov.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://dx.doi.org/10.15826/jtr.2016.2.3.025?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Eugene Garfield, 2004. "The intended consequences of Robert K. Merton," Scientometrics, Springer;Akadémiai Kiadó, vol. 60(1), pages 51-61, May.
    2. M.V.Lychagin & V.I. Suslov & A.M. Lychagin, 2008. "New in regional studies published in English," Journal "Region: Economics and Sociology", Institute of Economics and Industrial Engineering of Siberian Branch of RAS, vol. 3.
    3. Nees Jan van Eck & Ludo Waltman & Rommert Dekker & Jan van den Berg, 2010. "A comparison of two techniques for bibliometric mapping: Multidimensional scaling and VOS," Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 61(12), pages 2405-2416, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mas-Tur, Alicia & Roig-Tierno, Norat & Sarin, Shikhar & Haon, Christophe & Sego, Trina & Belkhouja, Mustapha & Porter, Alan & Merigó, José M., 2021. "Co-citation, bibliographic coupling and leading authors, institutions and countries in the 50 years of Technological Forecasting and Social Change," Technological Forecasting and Social Change, Elsevier, vol. 165(C).
    2. Filippo Corsini & Rafael Laurenti & Franziska Meinherz & Francesco Paolo Appio & Luca Mora, 2019. "The Advent of Practice Theories in Research on Sustainable Consumption: Past, Current and Future Directions of the Field," Sustainability, MDPI, vol. 11(2), pages 1-19, January.
    3. Shiji Chen & Clément Arsenault & Yves Gingras & Vincent Larivière, 2015. "Exploring the interdisciplinary evolution of a discipline: the case of Biochemistry and Molecular Biology," Scientometrics, Springer;Akadémiai Kiadó, vol. 102(2), pages 1307-1323, February.
    4. Jakub Rybacki, 2019. "Are Central Banks' Research Teams Fragile Because of Groupthink?," KAE Working Papers 2019-045, Warsaw School of Economics, Collegium of Economic Analysis.
    5. Nina Sakinah Ahmad Rofaie & Seuk Wai Phoong & Muzalwana Abdul Talib & Ainin Sulaiman, 2023. "Light-emitting diode (LED) research: A bibliometric analysis during 2003–2018," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(1), pages 173-191, February.
    6. Cathelijn J. F. Waaijer & Cornelis A. Bochove & Nees Jan Eck, 2011. "On the map: Nature and Science editorials," Scientometrics, Springer;Akadémiai Kiadó, vol. 86(1), pages 99-112, January.
    7. María Pinto & Rosaura Fernández-Pascual & David Caballero-Mariscal & Dora Sales, 2020. "Information literacy trends in higher education (2006–2019): visualizing the emerging field of mobile information literacy," Scientometrics, Springer;Akadémiai Kiadó, vol. 124(2), pages 1479-1510, August.
    8. Ciarli, Tommaso & Ràfols, Ismael, 2019. "The relation between research priorities and societal demands: The case of rice," Research Policy, Elsevier, vol. 48(4), pages 949-967.
    9. David Berlepsch & Fred Lemke & Matthew Gorton, 2024. "The Importance of Corporate Reputation for Sustainable Supply Chains: A Systematic Literature Review, Bibliometric Mapping, and Research Agenda," Journal of Business Ethics, Springer, vol. 189(1), pages 9-34, January.
    10. Daniel M. Ringel & Bernd Skiera, 2016. "Visualizing Asymmetric Competition Among More Than 1,000 Products Using Big Search Data," Marketing Science, INFORMS, vol. 35(3), pages 511-534, May.
    11. Perez-Vega, Rodrigo & Hopkinson, Paul & Singhal, Aishwarya & Mariani, Marcello M., 2022. "From CRM to social CRM: A bibliometric review and research agenda for consumer research," Journal of Business Research, Elsevier, vol. 151(C), pages 1-16.
    12. Sara Sassetti & Giacomo Marzi & Vincenzo Cavaliere & Cristiano Ciappei, 2018. "Entrepreneurial cognition and socially situated approach: a systematic and bibliometric analysis," Scientometrics, Springer;Akadémiai Kiadó, vol. 116(3), pages 1675-1718, September.
    13. Evi Sachini & Nikolaos Karampekios & Pierpaolo Brutti & Konstantinos Sioumalas-Christodoulou, 2020. "Should I stay or should I go? Using bibliometrics to identify the international mobility of highly educated Greek manpower," Scientometrics, Springer;Akadémiai Kiadó, vol. 125(1), pages 641-663, October.
    14. Xiaozan Lyu & Rodrigo Costas, 2020. "How do academic topics shift across altmetric sources? A case study of the research area of Big Data," Scientometrics, Springer;Akadémiai Kiadó, vol. 123(2), pages 909-943, May.
    15. Joselyne Solórzano & Fernando Morante-Carballo & Néstor Montalván-Burbano & Josué Briones-Bitar & Paúl Carrión-Mero, 2022. "A Systematic Review of the Relationship between Geotechnics and Disasters," Sustainability, MDPI, vol. 14(19), pages 1-31, October.
    16. Holman Ospina-Mateus & Leonardo Augusto Quintana Jiménez & Francisco J. Lopez-Valdes & Katherinne Salas-Navarro, 2019. "Bibliometric analysis in motorcycle accident research: a global overview," Scientometrics, Springer;Akadémiai Kiadó, vol. 121(2), pages 793-815, November.
    17. Ying Huang & Wolfgang Glänzel & Lin Zhang, 2021. "Tracing the development of mapping knowledge domains," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(7), pages 6201-6224, July.
    18. Mehmet Ali Köseoglu & John A. Parnell & Melissa Yan Yee Yick, 2021. "Identifying influential studies and maturity level in intellectual structure of fields: evidence from strategic management," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(2), pages 1271-1309, February.
    19. Ludo Waltman & Nees Jan Eck, 2012. "A new methodology for constructing a publication-level classification system of science," Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 63(12), pages 2378-2392, December.
    20. Sattwik Mohanty & Prabu Christopher B, 2023. "A bibliometric analysis of the use of the Gamification Octalysis Framework in training: evidence from Web of Science," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-14, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aiy:jnljtr:v:2:y:2016:i:3:p:227-244. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Natalia Starodubets (email available below). General contact details of provider: https://edirc.repec.org/data/seurfru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.