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 sociodemographic and moral-ethical issues of tax evasion and to take into consideration institutional environment and market conditions to counteract the phenomenon. Highlights Bibliometric analyzes proved the presence of considerable differences in studying of tax evasion in Russian language and English language scientific literature Tax evasion is comprehended mostly as a criminal problem in Russian language literature opposite its reflection as moral-ethical problem in English language literature 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 The most promising areas for studying tax evasion in Russia are methodological issues; institutional environment; socio-demographic and moral-ethical aspects of tax evasion 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
Highlights
The International Bureau of Fiscal Documentation (IBFD) defines tax evasion as intentional unlawful behavior, or the behavior of a person who intentionally violates tax laws in order to avoid paying taxes, for example, deliberate underreporting of income or overstating tax deductions
Popov, led to the conclusion that bibliometric in the overwhelming majority of Russian studies is used to compare the results of scientific work of individual authors, organizations, scientific fields; and there are very few studies that focus on identifying new areas of knowledge, especially at intersections of different subject areas [4]
We present the results of the comparative analysis conducted to reveal the similarities and differences in the aspects of the articles’ issues for Russian-language and English-language articles
Summary
The International Bureau of Fiscal Documentation (IBFD) defines tax evasion as intentional unlawful behavior, or the behavior of a person who intentionally violates tax laws in order to avoid paying taxes, for example, deliberate underreporting of income or overstating tax deductions. In the Russian juridical literature, tax evasion is defined as a form of reduction in tax and other mandatory payments, in which the taxpayer intentionally or recklessly avoids paying taxes or reduces the amount of his tax obligations with violation of the norms of the current legislation. Becker [2] to the economic aspects of tax evasion In accordance with their model (А-С model), taxpayers can choose two strategies for distributing their income — risky tax evasion or safe tax payment. This model has been widely developed in numerous neoclassical models, supplemented by various factors and assumptions. Some areas of research arouse the particular interest: the study of the relationship between the supply of labor and tax evasion, uncertainty and tax evasion, the shadow economy and tax evasion [3]
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