EXPLORING THE INTERSECTION OF ANNUAL FINANCIAL STATEMENTS AND TAX EVASION: A BIBLIOMETRIC REVIEW

EXPLORAREA INTERSECȚIEI DINTRE SITUAȚIILE FINANCIARE ANUALE ȘI EVAZIONA FISCALĂ: O REVIZUIRE BIBLIOMETRICĂ

Abstract

Tax evasion in financial statements involves falsifying an organization's financial statements, such as creating fictitious income, understating liabilities, and misvaluing assets.

Through this research, we aim to determine the state of knowledge of research on tax evasion and annual financial statements, the identification of future research trends, the most frequently cited authors in the field, collaboration between research institutions, the co-author network of countries, as well as the most discussed publications from different studies, magazines and countries that address the topic of tax evasion. The publications with the studied thematic reference were retrieved and extracted from Scopus, which is a bibliographic and bibliometric database in online format, including scientific journals, delivered via the Internet Bibliometrix R was used in calculating and visualizing bibliographic information extraction and performing descriptive analysis.