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Title | Personal income tax gaps: bibliometric and econometric analysis |
Other Titles |
Податковий розрив за податком на доходи фізичних осіб: бібліометричний та економетричний аналіз |
Authors |
Karpenko, Inna Volodymyrivna
Mazurenko, Oleksii Volodymyrovych |
ORCID |
http://orcid.org/0000-0001-5883-2940 http://orcid.org/0000-0001-5925-3692 |
Keywords |
tax gap shadow economy tax evasion GDP economic development state policy податковий розрив тіньова економіка ухилення від сплати податків ВВП економічний розвиток державна політика |
Type | Article |
Date of Issue | 2021 |
URI | https://essuir.sumdu.edu.ua/handle/123456789/87583 |
Publisher | University of Banking |
License | Creative Commons Attribution 4.0 International License |
Citation | Tiutiunyk, I., & Mazurenko, O. (2021). PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS. Financial and Credit Activity: Problems of Theory and Practice, 4(39), 193–201. https://doi.org/10.18371/.v4i39.241308 |
Abstract |
The article is devoted to the essence and features of the formation of personal
income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the
tax gaps in the national economy. The time horizon of the study was in 1935—2021. On the basis
of bibliometric analysis, the main directions of the study of tax gaps are determine, the trend of
changing the number of publications on this issue is analyzed. It is concluded that the theory of tax
gap management is quite young and is currently only in its infancy. By the VOSViewer tools, five
patterns of frequency of use of keywords in scientific works devoted to the issues of forming tax
gaps have been identified, their connection with other economic categories have been determined.
The analysis of the publications indexed in the Scopus database on a geographical basis is carried
out. Clustering international research networks based on bibliometric analysis of scientific papers
on the theory of tax gaps management by geographical location have been done. The article
identifies the top Scientific Journals indexed by the Scopus database in which the issues of tax gap
management were published most often. According to the Scopus database the most popular
theories within this problem are: social theories, inequality and tax morality, management and
motivation theories, sustainable development theory, production theory, concepts of fiscal policy
implementation. A methodical approach to the assessment of tax gaps for personal income tax is
proposed. The personal income tax gaps for Ukraine and European Union countries has been
estimated. An average volume of personal income tax gaps within 7—28 %, and there is no positive
dynamics in its reducing. The countries with the highest volume of personal income tax gaps
include Greece, Poland, the Slovak Republic, Turkey, with the lowest — Germany, Belgium,
Latvia, Luxembourg. Based on the Multiple regressions test, the hypothesis about the significant
impact of tax gaps on personal income tax on the country’s economic development indicators was
tested. Graphical interpretation of the link between the personal income tax gap and GDP for
Ukraine and European Union countries indicates a negative correlation between them. |
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Brazil
1
Germany
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Ghana
1
Indonesia
1
Ireland
1
Jordan
1
Latvia
1
Lithuania
1
Philippines
1
Poland
1
Romania
1
Turkey
2703
Ukraine
-544609091
United Arab Emirates
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United Kingdom
222
United States
-530359293
Unknown Country
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Vietnam
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Files
File | Size | Format | Downloads |
---|---|---|---|
Tiutiunyk_Mazurenko_Personal_Inkome_Tax_2021.pdf | 400.41 kB | Adobe PDF | 1708571074 |
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