Journal of Sustainable Development and Green Technology
JSDGT
10.54216/JSDGT
https://www.americaspg.com/journals/show/1504
2022
2022
Tax Management Research, Bibliometric Analysis Using Keywords and Abstracts
Universidad Autónoma de Sinaloa (México), Universidad de Salamanca, Spain
Sonia
Sonia
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.
2023
2023
19
30
10.54216/JSDGT.010102
https://www.americaspg.com/articleinfo/38/show/1504