Journal of Tax Reform
Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries
Ekaterina N. Nevzorova
Anna P. Kireenko
Roman A. Sklyarov
Baikal State University, Irkutsk, Russia
Abstract
The study of tax evasion generally has common directions in all countries. However, there is also some national specificity, conditioned by the level of development, features of the economy or traditions. The study of this specificity is the subject of this work. This paper continues the bibliometric analyzes of the publications relating to the problem of tax evasion starting in the Journal of Tax Reform in 2016. We set the goal of comparing Russian-language and English-language scientific publications to identify the characteristics of the tax evasion study as a sphere of scientific knowledge using bibliometric methods. This article analyzes the Russian and English language publications relating to the problem of tax evasion published in eLIBRARY.RU, RePEc and SSRN till the end of 2016. The study was conducted by comparing the publication activity by types and the period of publications. In the first stage of the study we did the qualitative content analysis by identification the common themes discussed in the publications. Then, a quantitative analysis was conducted by comparing the 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 the research. Calculations were performed using the software QDA Miner v.5.0 with WordStat module v.7.1.7. As a result, the study concluded that tax evasion is comprehended mostly as a criminal problem in Russia. It means that scientists and society as a whole are not ready to deal with socio-demographic and moral-ethical issues of tax evasion and to take into consideration institutional environment and market conditions to counteract the phenomenon
Keywords
Tax evasion, bibliometrics, bibliometric analysis, content analysis, scientific publications, electronic publications database
Highlights
1. Bibliometric analyzes proved the presence of considerable differences in studying of tax evasion in Russian language and English language scientific literature
2. Tax evasion is comprehended mostly as a criminal problem in Russian language literature opposite its reflection as moral-ethical problem in English language literature
3. Russian language scientific literature dos not ready to deal with socio-demographic and moral-ethical issues of tax evasion and to take into consideration institutional environment and market conditions of tax evasion counteraction
4. The most promising areas for studying tax evasion in Russia are methodological issues; institutional environment; socio-demographic and moral-ethical aspects of tax evasion
References
1. Allingham M. G., Sandmo A. Income tax evasion: a theoretical analysis. Journal of Public Economics, 1972, no. 1, рр. 323–338.
2. Becker G. Crime and punishment: an economic approach. The Journal of Political Economy, 1968, vol. 76, pp. 169–217.
3. Slemrod J., Yitzhaki S. Tax avoidance, evasion and administration. Handbook of Public Economics, 2002, vol. 3, pp. 1423–1470.
4. Popov I. Yu. Information support of innovation research projects of the university. Vestnik Novosibirskogo gosudarstvennogo universiteta. Seriya Sotsial’no-ekonomicheskie nauki = Vestnik Novosibirsk State University. Series: Social and Economics Sciences, 2015, vol. 15, no. 2, pp. 87–97. (In Russ.).
5. Leydesdorff L. Various methods for the mapping of science. Scientometrics, 1987, vol. 11, no. 5-6, pp. 295–324.
6. Zupic I., Čater T. Bibliometric methods in management and organization. Organizational Research Methods, 2015, vol. 18, no. 3, pp. 429–472.
7. Leydesdorff L., Welbers K. The semantic mapping of words and co-words in contexts. Journal of Informetrics, 2011, vol. 5, no. 3, pp. 469–475.
8. Krippendorff K. Content analysis: An introduction to its methodology. 2nd ed. Sage, 2004. 413 p.
9. Glänzel W. Bibliometric methods for detecting and analysing emerging research topics. El profesional de la información, 2012, vol. 21, no. 1, pp. 194–201.
10. Akoyev M. A. Mapping science and technology, forecasting research and development. In Akoyev M. A. (ed.) Rukovodstvo po naukometrii: indikatory razvitiya nauki i tekhnologii [Guideline on scientometrics: Indicators of science and technology development]. Yekaterinburg, Ural University Publishing House, 2014, pp. 164–184. (In Russ.)
11. Ding Y., Chowdhury G. G., Foo S. Bibliometric cartography of information retrieval research by using co-word analysis. Information Processing and Management, 2001, vol. 37, no. 817, pp. 842.
12. Sedighi M. Application of word co-occurrence analysis method in mapping of the scientific fields (case study: the field of Informetrics). Library Review, 2016, vol. 65, no. 1/2, pp. 52–64.
13. Chen X. et al. Mapping the research trends by co-word analysis based on keywords from funded project. Procedia Computer Science, 2016, vol. 91, pp. 547–555.
14. Kirby G. Zipf’s law. UK Journal of Naval Science, 1985, vol. 10, no. 3, pp. 180–185.
15. Salton G., Buckley C. Term-weighting approaches in automatic text retrieval. Information processing & management, 1988, vol. 24, no. 5, pp. 513–523.
16. Miner G. et al. Clustering Words and Documents. In Practical text mining and statistical analysis for non-structured text data applications. Academic Press, 2012, pp. 959–966.
17. Kaiser H. F. The varimax criterion for analytic rotation in factor analysis. Psychometrika, 1958, vol. 23, no. 3, pp. 187–200.
18. Braam R. R., Moed H. F., Van Raan A. F. J. Mapping of science by combined co-citation and word analysis I. Structural aspects. Journal of the American Society for information science, 1991, vol. 42, no. 4, pp. 233–251.
19. Konovod A. A. Prescribed data concerning the physical person in the investigation of tax evasion and (or) charges. Obshchestvennye nauki = Social Sciences, 2016, no. 1, pp. 312–317. (In Russ.).
20. Ishchenko A. N., Salnikov K. Y., Suslov D. A. Problematic issues of use of results of tax audits at qualification of crimes under the articles of the Criminal Code of the Russian Federation providing responsibility for evasion of taxes and collecting, ways of their decision introduction of the automated systems. Ekonomika i predprinimatelstvo = Journal of Economy and Entrepreneurship, 2015, no. 3-2, pp. 628–633. (In Russ.).
21. Dubrovin V. V. Evasion of corporate profit tax and value-added tax: criminal responsibility and arbitration practice. Biblioteka ugolovnogo prava i kriminologii = Library of Criminal Law and Criminology, 2016, no. 4, pp. 64–70. (In Russ.).
22. Konovod A. A. Way of commission of crime as a component of the criminalistic characteristic of evasion of taxes and (or) collecting from the natural person. Vestnik Dalnevostochnogo yuridicheskogo instituta MVD Rossii = Vestnik of Far Eastern Law Institute of the Ministry of the Interior of Russia, 2016, no. 2, pp. 169–174. (In Russ.).
23. Sereda I. M. Social danger of the crimes stipulated in articles 198, 199 of the Russian Criminal Law (Evasion of taxes and levies). Prolog: zhurnal o prave = Prologue: Law Journal, 2016, no. 1, p. 12–26. (In Russ.).
24. Kalombo M. V. I., Shvetsova A. Problems of tax evasion and methods of their control. Nauka i biznes: puti razvitiya = Science and Business: Ways of Development, 2014, no. 1, pp. 74–76. (In Russ.).
25. Konovod A. A. Features of definition of occasions and the basis for making decision on initiation of legal proceedings about evasion of taxes and (or) collecting from the natural person. Rassledovanie prestupleniy: problemyi i puti ih resheniya = Criminal Investigation: Problems and Ways of Their Solution, 2015, no 4 (10), pp. 116–119. (In Russ.).
26. Akopdjanova M. O. Disposition of article 199 of the Criminal Code of Russia on responsibility for tax and levy evasion by organizations. Nalogi i nalogooblozhenie = Taxes and Taxation, 2013, no 2, pp. 128–136. (In Russ.).
27. Vachugov I. V. The problem of limiting tax evasion in terms of specificity of terms and concepts. Nalogi i nalogooblozhenie = Taxes and Taxation, 2016, no. 3, pp. 279–291. (In Russ.).
28. Salkazanov A. E. Criminal liability for evasion of taxes and/or levies in the Russian Federation and foreign states as exemplified by organizational liability. Nalogi i nalogooblozhenie = Taxes and Taxation, 2013, no. 11, pp. 852–859. (In Russ.).
29. Kondratenko Y. V. On the problem of delimitation of the concept of optimization of taxation and tax evasion in the activities of the Russian Interior Ministry units for economic security and fight against corruption. Yuridicheskaya nauka i praktika: Vestnik Nizhegorodskoy akademii MVD Rossii = Legal science and practice. Bulletin of Nizhny Novgorod Academy of the Ministry of Internal Affairs of the Russian Federation, 2015, no. 1 (29), pp. 275–279. (In Russ.).
30. Tegetaeva O. R. Tax mitigation VS tax avoidance. Nalogi i nalogooblozhenie = Taxes and Taxation, 2014, no. 10, pp. 889–893. (In Russ.).
31. Perepelitsyn A. V. Content of the criminal characteristics of tax payment evasion by credit organizations. Gumanitarnyie i sotsialno-ekonomicheskie nauki = The Humanities and Social-Economic Sciences, 2013, no. 2, pp. 69–72. (In Russ.).
32. Preobragenskaya G., McGee R. W. A demographic study of Russian attitudes toward tax evasion. Journal of Accounting, Ethics and Public Policy, 2016, vol. 17, no. 1, pp. 137–207.
33. Hashimzade N., Myles G.D., Tran-Nam B. Applications of behavioural economics to tax evasion. Journal of Economic Surveys, 2013, vol. 27, no. 5, pp. 941–977.
34. Piolatto A., Rablen M. D. Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle. Theory and Decision, 2017, vol. 82, no. 4, pp. 543–565.
35. Doerrenberg P., Duncan D., Zeppenfeld C. Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure. Journal of Economic Behavior & Organization, 2015, vol. 109, pp. 85–100.
36. Paetzold J., Winner H. Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers. Journal of Public Economics, 2016, vol. 143, pp. 1–14.
37. Gulyás L., Máhr T., Tóth I. J. Factors to Curb Tax Evasion: Evidences from the TAXSIM Agent-Based Simulation Model. Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences, 2015, no. 1521.
38. Katz B. G., Owen J. Exploring tax evasion in the context of political uncertainty. Economic Systems, 2013, vol. 37, no. 2, pp. 141–154.
39. Cebula R. J. Where Has The Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion In The US, 1970–2008. Review of Economic Analysis, 2014, vol. 6, no. 1, pp. 36–52.
40. Blaufus K. et al. Does legality matter? The case of tax avoidance and evasion. Journal of Economic Behavior & Organization, 2016, vol. 127, pp. 182–206.
41. Goerke L. Relative consumption and tax evasion. Journal of Economic Behavior & Organization, 2013, vol. 87, pp. 52–65.
42. Ayyagari M., Demirgüç-Kunt A., Maksimovic V. Are innovating firms victims or perpetrators? Tax evasion, bribe payments, and the role of external finance in developing countries. World Bank Policy Research Working Paper Series, 2010, no. 5389, 55 p.
43. Chiarini B., Ferrara M., Marzano E. Investment shocks, tax evasion and the consumption puzzle: a DSGE analysis with financial frictions. CESifo Working Paper, 2016, no. 6015.
44. Horga M.-G., Dănilă A. Tax evasion within European Union — VAT fraud. “Ovidius” University Annals, Economic Sciences Series, 2014, Special Issue — “Economy and society”, vol. 14, pp. 26–31.
45. Wei W., McGee R.W. Gender and attitude toward the ethics of tax evasion: a comparison of European and Asian views. Journal of Accounting, Ethics and Public Policy, 2015, vol. 16, no. 4, p. 735–764.
46. Argentiero A., Chiarini B., Marzano E. Tax evasion and economic crime. Empirical evidence for Italy. CESifo Working Paper, 2015, no. 5497, 36 p.
Acknowledgements
This work was financially supported by the RFFI Project № 17-22-01002/17 “Elaboration the Tax Experiments in the System of Tax Avoidance Counteraction for the Economic Security Provision in the Russian Federation and Belarus”
About Authors
Ekaterina N. Nevzorova — PhD in Economics, Associate Professor, Department of Economics and Public Administration, Baikal State University, Irkutsk, Russia (11 Lenin St., 664003, Irkutsk, Russia); ORCID: 0000-0002-4802-5448; e-mail: nevzorova_kat@mail.ru
Anna P. Kireenko — Doctor of Economics, Professor, Head of the Department of Taxation and Customs, Baikal State University, Irkutsk, Russia (11 Lenin St., 664003, Irkutsk, Russia); ORCID: 0000-0002-7860-5929; e-mail: kireenkoap@bgu.ru
Roman A. Sklyarov — PhD Student, Department of Taxation and Customs, Baikal State University, Irkutsk, Russia (11 Lenin St., 664003, Irkutsk, Russia); e-mail: roman48_67@mail.ru
For citation
Nevzorova E. N., Kireenko A. P., Sklyarov R. A. Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries. Journal of Tax Reform, 2017, vol. 3, no. 2, pp. 115–130. DOI: 10.15826/jtr.2017.3.2.035
Article info
Received May 25, 2017; accepted July 5, 2017
DOI: http://dx.doi.org/10.15826/jtr.2017.3.2.035
Download full text article:
~421 KB, *.pdf
(Uploaded
21.08.2017)
Created / Updated: 31 August 2015 / 3 July 2017
© Federal State Autonomous Educational Institution of Higher Education «Ural Federal University named after the first President of Russia B.N.Yeltsin»
Remarks?
select the text and press:
Ctrl + Enter
Portal design: Artsofte
ISSN 2414-9497 (online)