Tax Management Research, Bibliometric Analysis Using Keywords and Abstracts

The challenges derived from tax operations in different jurisdictions make the management of tax obligations increasingly complex. Taking this into account, a bibliometric analysis is proposed to shed light on the content of the publications from a word analysis to identify research topics in a set of publications and establish relationships between concepts. The findings show a dominance of two large clearly segmented clusters: on the one hand, multinational companies trying to better manage their profits; and on the other, the Tax Agency trying to avoid tax evasion at all costs.