Mapping of Academic Research on Shadow Economy and Tax Evasion
The article is devoted to the study of shadow economy and tax evasion as fields of academic knowledge. The objectives of this study are to identify (1) the similarities and differences in studies on shadow economy and tax evasion and (2) features of studies on shadow economy and tax evasion in Russia and abroad. To achieve these objectives, the authors compared the data sets of Russian-language and English-language academic publications using bibliometric methods. The empirical basis of this research consists of academic publications containing collocations “shadow economy” and “tax evasion” available in Elibrary, RePEc and SSRN online repositories. Text analysis was performed using the software QDA Miner v.5.0 with WordStat v.7.1.7. The authors revealed that most significant part of shadow economy studies in Russia is the descriptive analysis of this phenomenon, while in English-language academic publications it is the assessment of its scale and the role of the state. The analysis shows that methodological aspects of tax evasion in Russian studies has not been sufficiently studied yet. The revealed promising research areas in the field of shadow economy are the role of the state; in the field of tax evasion methodological issues; institutional environment; sociodemographic and ethical aspects.
Keywords
теневая экономика,
уклонение от уплаты налогов,
библиометрия,
карта научных исследований,
shadow economy,
tax evasion,
bibliometrics,
mapping of scienceAuthors
| Kireenko Anna P. | Ural Federal University | sw.tpk.rt@mail.ru |
| Nevzorova Ekaterina N. | Baikal State University | nevzorova_kat@mail.ru |
Всего: 2
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