RESEARCH TRENDS ON TAX AVOIDANCE AND TAX POLICY IMPLEMENTATION: A BIBLIOMETRIC ANALYSIS

Abstract This study uses a bibliometric approach to analyze research trends related to tax avoidance and tax policy implementation. Three hundred ninety-one documents from 2014 to 2024 obtained through Publish or Perish and filtered based on Scopus indexing were analyzed to identify publication patterns, author collaboration, main topics, and the most influential documents. The analysis results show an increase in publications until 2021, followed by a significant decline thereafter, which is thought to be caused by the impact of the pandemic, changes in research funding policies, and stricter scientific publication standards. The collaboration network between authors shows a connected structure with several central authors who play an important role in the tax science ecosystem. Thematically, the focus has shifted from classic issues such as tax evasion to strategic issues such as corporate tax avoidance, earnings management, and corporate social responsibility (CSR). Additionally, fiscal policy and macroeconomics topics have begun to emerge as part of a multidisciplinary approach to understanding global tax dynamics. This research makes an important contribution to mapping the development of scientific knowledge in the field of taxation, as well as identifying research gaps that can be used as directions for future research and policy development. The results are helpful for academics, policymakers, and stakeholders to formulate more equitable and adaptive taxation policies. JEL Classification: H26; H30; H32; M41.