Irene Buele, Thalía Guerra
Tax evasion is an illegal activity that consists of non-payment of taxpayers' obligations towards the state, through fraudulent maneuvers that alter the amount of taxes to be paid. This research analyzes the scientific production related to tax evasion in the ScienceDirect database during the years 2010-2019. With that purpose, a descriptive and relationship analysis was carried out between variables such as, author, continent, determinant of tax evasion, scope, focus, among others. The place of application of this research was established as the scope while the type of tax was the focus. We found that the efficiency of the tax authorities is the most analyzed determining factor regarding tax evasion. 82% of articles are published in European journals, of which 54% belong to case studies carried out on this continent. 51% of authors are economists and 54% of the articles were approached from the perspective of economics. This research shows that tax evasion is a topic of global interest which might be approached from different perspectives and in several areas.