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

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.