Publicación: Revisión sistemática de literatura del impacto que ha generado la evasión del impuesto sobre la renta durante el periodo (2010 – 2018)
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Citas bibliográficas
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Autor corporativo
Recolector de datos
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Director audiovisual
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Cita bibliográfica
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Resumen
This research work aims to conduct a systematic review of the scientific literature on the tax evasion in different countries. For this purpose, a total sample of 77 documents in English divided into (scientific articles and research) scientific research works of the greatest importance in this field of study is collected, using Elsevier's Scopus database. Later, bibliometric analysis tools will be used to graph and analyze the information, as well as analysis presented in textual form on the documents. The results show that most of the works are characterized by being framed within mixed approaches, by having a non-experimental design and by being of a descriptive type. In a generalized way, they are characterized by using different data collection and analysis techniques, and by using different study units. On the other hand, the main collaboration networks are the authors, the universities and the academic organizations where the research documents are made, and the scientific journals that use virtual media to be published. In addition, thematic clusters of keywords play a very important role. Finally, the most fundamental aspects consist of various thematic aspects dealt with in terms of tax evasion, economic sectors that are addressed, annual evolution of the number of publications during the period 2010-2018, countries and companies of application and their respective classifications.