Research Trends and Future Directions of Tax Avoidance: A Bibliometric Study Using Biblioshiny
DOI:
https://doi.org/10.30741/assets.v10i2.1959Keywords:
Tax Avoidance, Bibliometric Analysis, Biblioshiny, ESG, Digital TaxationAbstract
This study aims to map the intellectual structure, research trends, and future directions of tax avoidance literature through a comprehensive bibliometric analysis. Unlike prior bibliometric studies that focused on limited periods or specific themes, this study provides a long-term overview of tax avoidance research development from 1985 to 2025. The study employed a bibliometric approach using Biblioshiny based on 1,458 Scopus-indexed articles selected through a systematic screening process. Publication trends, co-citation networks, keyword co-occurrence, and thematic evolution were analyzed to identify dominant research streams and emerging topics. The results reveal a substantial increase in tax avoidance publications after 2015, coinciding with global tax reforms, BEPS initiatives, and growing concerns regarding corporate transparency. Corporate governance, tax aggressiveness, effective tax rate, and earnings management emerged as dominant themes, while ESG, tax transparency, digital taxation, and global tax governance represent rapidly growing research frontiers. The study contributes by providing a comprehensive intellectual mapping of tax avoidance research and identifying emerging themes that have not been systematically synthesized in previous bibliometric studies. The findings offer implications for researchers, regulators, and policymakers in understanding future research priorities and designing more effective tax governance frameworks.
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