VERGİ KAÇAKÇILIĞI KAVRAMININ ULUSLARARASI AKADEMİK MECRADA İZDÜŞÜMÜ: BİBLİYOMETRİK BİR ANALİZ

Öz

Ülke ve dünya ekonomileri için oldukça önemli bir sorunsal olan vergi kaçakçılığı; kamu gelirlerinin azalması, eşitsizliklerin artması ve kayıt dışı ekonominin büyümesi gibi negatif dışsallıklara sebep olmaktadır. Vergi kaçakçılığı suçunun altında yatan sebeplerin; vergi gelirlerinin etkin toplanması ve adaletsizliklerin önüne geçilebilmesi bakımından irdelenmesi gerekmektedir. Bu açıdan vergi kaçakçılığı üzerine uluslararası literatürün eğilimlerinin tespit edilmesi gerek mevcut çalışmaların doğru analizi gerek gelecek çalışmaların kazanacağı perspektif açısından önemlidir. Bu çalışmanın amacı vergi kaçakçılığı kavramının uluslararası literatürdeki eğilim ve gelişiminin bibliyometrik analiz ile irdelenmesidir. Çalışmada Web of Science (WoS) veri tabanından, 1976-2024 zaman dilimi aralığında elde edilen 3319 sonuç, VOSviewer üzerinden analiz edilmiştir. Çalışma bulgularına göre en fazla iş birliğinde bulunan yazarların ve atıf alan yayınların bulunduğu ülke ABD’dir. Alandaki en üretken yazarlar (atıf ve yayın sayısı bakımından) McGee, R.W, Schneider, F., Alm, J. Atkinson A.B., Williams, C.C.’dir. Alana yönelik çalışmalar ağırlıklı olarak kayıt dışı ekonomi, ekonomik büyüme, yeniden dağıtım, vergi politikası, uyum, etik ve sosyal normlar gibi kavramlarla ilişkilendirilse de veri madenciliği, blok zinciri, bitcoin gibi kavramlar dijital çağın bir getirisi olarak çalışmalarda yer almaya başlamıştır.

Anahtar Kelimeler

• Vergi Kaçakçılığı
• Vergi Suçu
• Bibliyometrik Analiz.

THE POSITION OF THE CONCEPT OF TAX EVASION IN THE INTERNATIONAL ACADEMIC PLATFORM: A BIBLIOMETRIC ANALYSIS

Öz

Tax evasion has negative externalities such as declining state revenues, rising inequality, and the expansion of the informal economy. It is a major concern for both national and global economies. In order to properly collect taxes and avoid injustices, it is important to examine the factors that lead to tax evasion. To ensure accurate analysis of current studies and to provide valuable insights for future research, it is crucial to identify the patterns in the international literature on tax evasion. The aim of this study is to examine the trend and development of the concept of tax evasion in the international literature through bibliometric analysis. In the study, 3319 results obtained from the Web of Science (WoS) database in the time period 1976-2024 were analysed via VOSviewer. The USA has the greatest number of cooperating writers and referenced articles, according the study's findings. The most productive authors in the field (in terms of number of citations and publications) are McGee, R.W., Schneider, F., Alm, J. Atkinson A.B., Williams, C.C. Issues like the informal economy, economic growth, redistribution, tax policy, compliance, ethics, and social norms are mainly linked to studies in this topic. But because of the digital age, ideas like bitcoin, block chains, and data mining have started to appear in research.

Anahtar Kelimeler

• Tax Evasion
• Tax Crime
• Bibliometric Analysis.

Kaynakça

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