Tax Management Research, Bibliometric Analysis Using Keywords and Abstracts
Sonia Elizabeth Ramos-Medina*1
1 Universidad Autónoma de Sinaloa (México) / Universidad de Salamanca (Spain)
Email: sonia.ramos@uas.edu.mx, https://orcid.org/0000-0003-0760-327X
Abstract
The challenges derived from tax operations in different jurisdictions make the management of tax obligations increasingly complex. Taking this into account, a bibliometric analysis is proposed to shed light on the content of the publications from a word analysis to identify research topics in a set of publications and establish relationships between concepts. The findings show a dominance of two large clearly segmented clusters: on the one hand, multinational companies trying to better manage their profits; and on the other, the Tax Agency trying to avoid tax evasion at all costs.
Keywords: Tax management; Multinational Companies; Portfolio Choice; Tax Evasion.