Volume 1, Issue 1, PP: 19-30, 2023 | Cite this article as | XML | | Html PDF
Sonia Elizabeth Ramos-Medina 1 *
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.
Tax management , Multinational Companies , Portfolio Choice , Tax Evasion.
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